(ii) Recommend which of the refrigeration systems should be purchased. You should state your reasons
which must be supported by relevant calculations. (3 marks)
第1题:
(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’
ordinary shares at their current value either:
(i) to his wife, Catherine; or
(ii) to his son, Barry.
Your answer should be supported by relevant calculations and clearly identify the availability and effect of
any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities
arising. (9 marks)
第2题:
(b) Advise on the capital gains implications should Trent Limited’s old building be sold as proposed. Support your
advice with relevant calculations. (4 marks)
This gives a higher post-entry loss of £50,000 (150,000 – 100,000) and so it is advisable for Trent Limited to make
this election.
The £100,000 of pre-entry losses are still available, but can only be set against gains on assets which:
(i) Trent Limited sold prior to being acquired (subject to the normal carry back restrictions), or
(ii) Trent Limited already owned when it was acquired, or
(iii) Trent Limited acquired from outside the group and used in its trade after being bought by Tay Limited.
第3题:
(c) Explanatory notes, together with relevant supporting calculations, in connection with the loan. (8 marks)
Additional marks will be awarded for the appropriateness of the format and presentation of the schedules, the
effectiveness with which the information is communicated and the extent to which the schedules are structured in
a logical manner. (3 marks)
Notes: – you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year
to 31 March 2007 apply throughout the question.
– you should ignore value added tax (VAT).
第4题:
(b) State, with reasons, the principal additional information that should be made available for your review of
Robson Construction Co. (8 marks)
第5题:
(ii) Recommend further audit procedures that should be carried out. (4 marks)
第6题:
You create a large, n-tier Web application that has a custom event tracking system. You need to create a custom event type that enables your event tracking system to record all relevant event details for all types of events. The events must be stored in Microsoft SQL Server.From which base type should your custom event type inherit? ()
A. IWebEventCustomEvaluator
B. WebEventProvider
C. WebBaseEvent
D. WebAuditEvent
第7题:
You need to recommend which role services must be deployed to support the company’s planned changes. Which two role services should you recommend?()
第8题:
You work as the exchange administrator at TestKing.com. The TestKing.com network contains anExchange Server 2010 Organization that contains a number of Hub Transport servers. During the course of day you receive an instruction form management to recommend a messaging hygiene solution. Your recommendation should ensure that servers known to send spam is blocked andthat the administrative efforts are reduced. What should you do?()
第9题:
You create a large, n-tier Web application that has a custom event tracking system. You need to create a custom event type that enables your event tracking system to record all relevant event details for all types of events. The events must be stored in Microsoft SQL Server. From which base type should your custom event type inherit? ()
第10题:
You need to recommend a configuration design for the new VMs. The design must ensure that operating systems can be deployed to the new VMs. What should you include in the recommendation?()
第11题:
1
2
8
9
第12题:
第13题:
(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with the
situation where Cindy retains both the property and the shares. Identify any other tax implications
arising from your recommendation. Your answer should consider all relevant taxes. (3 marks)
第14题:
(d) Evaluate the effect on Gerard of the changes to be made by Fizz plc to its performance related bonus scheme.
You should ignore the effect of any pension contributions to be made by Gerard in the future, consider both
the value and timing of amounts received by Gerard and include relevant supporting calculations.
(5 marks)
Note: – You should assume that the income tax rates and allowances for the tax year 2006/07 apply throughout
this question.
第15题:
(c) During the year Albreda paid $0·1 million (2004 – $0·3 million) in fines and penalties relating to breaches of
health and safety regulations. These amounts have not been separately disclosed but included in cost of sales.
(5 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Albreda Co for the year ended
30 September 2005.
NOTE: The mark allocation is shown against each of the three issues.
第16题:
(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its
accounting for construction contracts. (6 marks)
第17题:
(ii) From the information provided above, recommend the matters which should be included as ‘findings
from the audit’ in your report to those charged with governance, and explain the reason for their
inclusion. (7 marks)
第18题:
第19题:
You need to recommend a tool to manage the SANs. The tool must support the company’s planned changes and technical requirements. Which tool should you recommend?()
第20题:
You need to recommend which protocol to use for the planned App-V deployment. Which protocol should you recommend?()
第21题:
You need to recommend the minimum number of logical unit numbers (LUNs) that must be provisioned for Cluster1. The recommendation must support the company’s planned changes. Which number should you recommend?()
第22题:
You work in a company which is named Wiikigo Corp. The company uses SQL Server 2008. You are the administrator of the company database. Now you are in charge of a SQL Server 2008 instance. Now your company CIO assigns a task to you. The company CIO wants you to configure FILESTREAM data and the two requirements below must be met: you must enable FILESTREAM for file I/O streaming access; remote client computers must be able to have streaming access to FILESTREAM data. You must make sure that FILESTREAM data is enabled. Which service should you configure? ()
第23题:
You should configure SQL Server VSS Writer
You should configure Distributed File System
You should configure SQL Server
You should configure SQL Server Full Text