首页 > 财会类考试> ACCA/CAT

题目内容（请给出正确答案）

[主观题]

（iii) State the value added tax （VAT) and stamp duty （SD) issues arising as a result of in

(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as

a holding company and identify any planning actions that can be taken to defer or minimise these tax

costs. (4 marks)

You should assume that the corporation tax rates for the financial year 2005 and the income tax rates

and allowances for the tax year 2005/06 apply throughout this question.

查看答案

如果结果不匹配，请联系老师获取答案

您可能会需要：

重置密码查看订单联系客服

安装优题宝APP，拍照搜题省时又省心！

更多“（iii) State the value added ta…”相关的问题

第1题

（iii) State any disadvantages to the relief in （i) that Sharon should be aware of, and ide

(iii) State any disadvantages to the relief in (i) that Sharon should be aware of, and identify and describe

another relief that she might use. (4 marks)

点击查看答案

第2题

Due to a failure to pay its debts, in October 2014 the court accepted an application for b

ankruptcy by the creditors of Hangle Garment Co and designated a bankruptcy administrator. The bankruptcy administrator found that:

(i) Hangle Garment Co had given up a credit of RMB 500,000 yuan owed by its affiliate enterprise in August 2013;

(ii) Some shareholders of Hangle Garment Co failed to make full capital contributions as prescribed in the articles of association of the company;

(iii) There was a contract between Hangle Garment Co and Bright Department Store, which was concluded before the bankruptcy application was accepted and had been partly performed.

Required:

In accordance with the Enterprise Bankruptcy Law of China:

(a) State whether the action of giving up credit could be revoked during the process of liquidation. (2 marks)

(b) State how the lack of full capital contributions by some of the shareholders of the company should be dealt with. (2 marks)

(c) State what right the bankruptcy administrator has regarding the partly-performed contract between Hangle Garment Co and Bright Department Store. (2 marks)

点击查看答案

第3题

Dalie Limited Liability Co （Dalie Co) applied to the people’s court for bankruptcy due to

Dalie Limited Liability Co (Dalie Co) applied to the people’s court for bankruptcy due to its poor business operations. On 30 April 2012, the people’s court rendered an order to accept the bankruptcy application and designated a bankruptcy administrator. At this moment, Dalie Co faced the following key financial matters:

(i) Construction Company had brought a lawsuit against Dalie Co for its delay to pay the construction price due, but the case was still pending for trial;

(ii) Dalie Co owed a loan totalling RMB 20 million yuan to Industry Bank, of which RMB 12 million yuan was secured by a guarantee agreement on the buildings of Dalie Co;

(iii) Dalie Co had provided a guarantee to Merchant Bank for a loan of RMB 10 million yuan borrowed by Jiqing Company. The loan has matured but Jiqing Company failed to repay the principal and interest.

Required:

Answer the following questions in accordance with the Enterprise Bankruptcy Law of China, and give your reasons for your answers:

(a) state how to deal with the pending disputes between Construction Company and Dalie Co; (3 marks)

(b) state how to deal with the loan of RMB 20 million yuan owed to Industry Bank; (3 marks)

点击查看答案

第4题

During ZXCTN network planning, we should follow the principles below:（)

A.Value within 3001-4093 is recommended for MCC VLANID

B.There are no requirements for MCC VLAN, which can be any valu

C.Value within 100-3000 is recommended for service encapsulation vlan.

D.Value within 3001-4093 is recommended for service encapsulation VLAN.

点击查看答案

第5题

（a) （i) Defi ne a ‘test of control’ and a ‘substantive procedure’; （2 marks) （ii) State ON

(a) (i) Defi ne a ‘test of control’ and a ‘substantive procedure’; (2 marks)

(ii) State ONE test of control and ONE substantive procedure in relation to sales invoicing. (2 marks)

(b) Shiny Happy Windows Co (SHW) is a window cleaning company. Customers’ windows are cleaned monthly, the window cleaner then posts a stamped addressed envelope for payment through the customer’s front door.

SHW has a large number of receivable balances and these customers pay by cheque or cash, which is received in the stamped addressed envelopes in the post. The following procedures are applied to the cash received cycle:

1. A junior clerk from the accounts department opens the post and if any cheques or cash have been sent, she records the receipts in the cash received log and then places all the monies into the locked small cash box.

2. The contents of the cash box are counted each day and every few days these sums are banked by which ever member of the fi nance team is available.

3. The cashier records the details of the cash received log into the cash receipts day book and also updates the sales ledger.

4. Usually on a monthly basis the cashier performs a bank reconciliation, which he then fi les, if he misses a month then he catches this up in the following month’s reconciliation.

Required:

For the cash cycle of SHW:

(i) Identify and explain THREE defi ciencies in the system; (3 marks)

(ii) Suggest controls to address each of these defi ciencies; and (3 marks)

(iii) List tests of controls the auditor of SHW would perform. to assess if the controls are operating effectively. (3 marks)

点击查看答案

第6题

Mr Lee, Mr Wang and Mr Chan drafted a sponsor agreement to set up a limited liability comp

any with a total registered capital of RMB 600,000 yuan. Among other things, the agreement also stipulated the following terms:

(i) Mr Lee would subscribe RMB 70,000 yuan in cash and RMB 110,000 yuan in the form. of computer software. He should make the first payment of RMB 20,000 yuan in cash to the special account of the certified public accountant firm, and the remaining RMB 50,000 yuan plus the computer software would be contributed within one year upon the incorporation of the company.

(ii) Mr Wang would subscribe RMB 150,000 yuan in the form. of equipment and land use right and make all the capital contributions within six months upon the incorporation of the company.

(iii) Mr Chan would subscribe RMB 270,000 yuan in cash. The first payment of RMB 90,000 yuan should be made before the incorporation, the remaining RMB 180,000 yuan should be made in the third year upon the incorporation of the company.

Required:

Answer the following questions in accordance with the Company Law of China, and give your reasons for your answers:

(a) discuss whether the initial capital contributions made by the sponsors were in conformity with relevant provisions of law; (3 marks)

(b) discuss the total amount of capital contributions in currency; (3 marks)

(c) state whether the time arrangement of making capital contributions by the three sponsors respectively was in conformity with the relevant provisions of law. (4 marks)

点击查看答案

第7题

2 The Information Technology division （IT) of the RJ Business Consulting Group provides co

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

点击查看答案

第8题

hack（）

A.to cut roughly and violently

B.desperate

C.to instist, to state firmly

点击查看答案

第9题

（ii) State the principal audit procedures to be performed on the consolidation schedule of

(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.

(4 marks)

点击查看答案

第10题

The state of Washington, （which) entered the Union （in 1889), （was) named for honor （of) G

The state of Washington, (which) entered the Union (in 1889), (was) named for honor (of) George Washington.

A．which

B．in 1889

C．was

D．of

点击查看答案

湘ICP备16018319号-1 湘公安备案43019002000613号营业执照

违法和不良信息举报电话：400-118-7898

举报/反馈/投诉邮箱：deng＃ujigu.com（请将＃替换成@）