2020年北京下半年教师资格考试准考证打印时间10月26日-31日

发布时间：2020-09-05

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打印准考证时间：

考生可于2020年10月26 日—10月31日登录教育部中小学教师资格考试网站报名系统，根据提示打印准考证。

打印流程：进入中国教育考试网（中小学教师资格考试网：http://ntce.neea.edu.cn）点击右下方“考生服务”中的“报名系统”栏目→选择自己省份→填写身份证号及登录密码，按照提示打印本次考试准考证。

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Discuss the ethical and social responsibilities of the Beth Group and whether a change in the ethical and

social attitudes of the management could improve business performance. (7 marks)

Note: requirement (c) includes 2 professional marks for development of the discussion of the ethical and social

responsibilities of the Beth Group.

正确答案：
(c) Corporate social responsibility (CSR) is concerned with business ethics and the company’s accountability to its stakeholders,
and about the way it meets its wider obligations. CSR emphasises the need for companies to adopt a coherent approach to
a range of stakeholders including investors, employees, suppliers, and customers. Beth has paid little regard to the promotion
of socially and ethically responsible policies. For example, the decision to not pay the SME creditors on the grounds that they
could not afford to sue the company is ethically unacceptable. Additionally, Beth pays little regard to local customs and
cultures in its business dealings.
The stagnation being suffered by Beth could perhaps be reversed if it adopted more environmentally friendly policies. The
corporate image is suffering because of its attitude to the environment. Environmentally friendly policies could be cost effective
if they help to increase market share and reduce the amount of litigation costs it has to suffer. The communication of these
policies would be through the environmental report, and it is critical that stakeholders feel that the company is being
transparent in its disclosures.
Evidence of corporate misbehaviour (Enron, World.com) has stimulated interest in the behaviour of companies. There has
been pressure for companies to show more awareness and concern, not only for the environment but for the rights and
interests of the people they do business with. Governments have made it clear that directors must consider the short-term
and long-term consequences of their actions, and take into account their relationships with employees and the impact of the
business on the community and the environment. The behaviour of Beth will have had an adverse effect on their corporate
image.
CSR requires the directors to address strategic issues about the aims, purposes, and operational methods of the organisation,
and some redefinition of the business model that assumes that profit motive and shareholder interests define the core purpose
of the company. The profits of Beth will suffer if employees are not valued and there is poor customer support.
Arrangements should be put in place to ensure that the business is conducted in a responsible manner. The board should
look at broad social and environmental issues affecting the company and set policy and targets, monitoring performance and
improvements.

For this part, assume today’s date is 15 August 2005.

5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling

computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.

He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. He

originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could

operate through a company. He has been advised that if this is the case, he can take a maximum gross salary

of ￡42,648 out of the company.

Required:

(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he

will incur for the year ended 31 March 2007 trading under each of the two alternative business

structures (sole trade/company). Your advice should be supported by calculations of disposable income

for both alternatives assuming that in the company case, he draws the maximum salary stated.

(7 marks)

正确答案：

 

(b) Explain the matters you should consider before accepting an engagement to conduct a due diligence review

of MCM. (10 marks)

正确答案：
(b) Matters to be considered (before accepting the engagement)
Tutorial note: Although candidates may approach this part from a rote-learned list of ‘matters to consider’ it is important
that answer points be tailored, in so far as the information given in the scenario permits, to the specifics of Plaza and MCM.
It is critical that answer points should not contradict the scenario (e.g. assuming that it is Plaza’s auditor who has been
asked to undertake the assignment).
■ Information about Duncan Seymour – What is the relationship of the chief finance officer to Plaza (e.g. is he on the
management board)? By what authority is he approaching Andando to undertake this assignment?
■ The purpose of the assignment must be clarified. Duncan’s approach to Andando is ‘to advise on a bid’. However,
Andando cannot make executive decisions for a client but only provide the facts of material interest. Plaza’s
management must decide whether or not to bid and, if so, how much to bid.
■ The scope of the due diligence review. It seems likely that Plaza will be interested in acquiring all of MCM’s business
as its areas of operation coincide with Plaza’s. However it must be confirmed that Plaza is not merely interested in
acquiring only the National or International business of MCM.
■ Andando’s competence and experience – Andando should not accept the engagement unless the firm has experience in
undertaking due diligence assignments. Even then, the firm must have sufficient knowledge of the territories in which
the businesses operate to evaluate whether all facts of material interest to Plaza have been identified.
Tutorial note: Candidates should be querying their competence and experience in the fields of retailing and training
as though they were dealing with highly regulated or specialist industries such as banking or insurance.
■ Whether Andando has sufficient resources (e.g. representative/associated offices), if any, in Europe and Asia to
investigate MCM’s International business.
■ Any factors which might impair Andando’s objectivity in reporting to Plaza the facts uncovered by the due diligence
review. For example, if Duncan is closely connected with a partner in Andando or if Andando is the auditor of Frontiers.
Tutorial note: Candidates will not be awarded marks for going into ‘autopilot’ on independence issues. For example,
this is a one-off assignment so size of fee is not relevant. Andando holding shares in MCM is not possible (since whollyowned).
■ Plaza’s rationale for wishing to acquire MCM. Presumably it is significant that MCM operates in the same territories as
Plaza. Plaza may be wanting to provide extensive training programs in management, communications and marketing
to its workforce.
■ The relationship, if any, between Plaza and MCM in any of the territories. Plaza may be a major client of MCM. That
is, Plaza is currently out-sourcing training to MCM. Acquiring MCM would bring training in-house.
Tutorial note: Ascertaining what a purchaser hopes to gain from an acquisition before the assignment is accepted is
important. The facts to be uncovered for a merger from which synergy is expected will be different from those relevant
to acquiring an investment opportunity.
■ Time available – Andando must have sufficient time to find all facts that would be of material interest to Plaza before
disclosing their findings.
■ The acceptability of any limitations – whether there will be restrictions on Andando’s access to information held by MCM
(e.g. if there will not be access to board minutes) and personnel.
■ The degree of secrecy required – this may go beyond the normal duties of confidentiality not to disclose information to
outsiders (e.g. if unannounced staff redundancies could arise).
■ Why Plaza’s current auditors have not been asked to conduct the due diligence review – especially as they are
responsible for (and therefore capable of undertaking) the group audit covering the relevant countries.
■ Andando should be allowed to communicate with Plaza’s current auditor:
– to inform. them of the nature of the work they have been asked to undertake; and
– to enquire if there is any reason why they should not accept this assignment.
■ In taking on Plaza as a new client Andando may have a later opportunity to offer external audit and other services to
Plaza (e.g. internal audit).

1 Stuart is a self-employed business consultant aged 58. He is married to Rebecca, aged 55. They have one child,

Sam, who is aged 24 and single.

In November 2005 Stuart sold a house in Plymouth for ￡422,100. Stuart had inherited the house on the death of

his mother on 1 May 1994 when it had a probate value of ￡185,000. The subsequent pattern of occupation was as

follows:

1 May 1994 to 28 February 1995 occupied by Stuart and Rebecca as main residence

1 March 1995 to 31 December 1998 unoccupied

1 January 1999 to 31 March 2001 let out (unfurnished)

1 April 2001 to 30 November 2001 occupied by Stuart and Rebecca

1 December 2001 to 30 November 2005 used occasionally as second home

Both Stuart and Rebecca had lived in London from March 1995 onwards. On 1 March 2001 Stuart and Rebecca

bought a house in London in their joint names. On 1 January 2002 they elected for their London house to be their

principal private residence with effect from that date, up until that point the Plymouth property had been their principal

private residence.

No other capital disposals were made by Stuart in the tax year 2005/06. He has ￡29,500 of capital losses brought

forward from previous years.

Stuart intends to invest the gross sale proceeds from the sale of the Plymouth house, and is considering two

investment options, both of which he believes will provide equal risk and returns. These are as follows:

(1) acquiring shares in Omikron plc; or

(2) acquiring further shares in Omega plc.

Notes:

1. Omikron plc is a listed UK trading company, with 50,250,000 shares in issue. Its shares currently trade at 42p

per share.

2. Stuart and Rebecca helped start up the company, which was then Omega Ltd. The company was formed on

1 June 1990, when they each bought 24,000 shares for ￡1 per share. The company became listed on 1 May

1997. On this date their holding was subdivided, with each of them receiving 100 shares in Omega plc for each

share held in Omega Ltd. The issued share capital of Omega plc is currently 10,000,000 shares. The share price

is quoted at 208p – 216p with marked bargains at 207p, 211p, and 215p.

Stuart and Rebecca’s assets (following the sale of the Plymouth house but before any investment of the proceeds) are

as follows:

Assets Stuart Rebecca

￡ ￡

Family house in London 450,000 450,000

Cash from property sale 422,100 –

Cash deposits 165,000 165,000

Portfolio of quoted investments – 250,000

Shares in Omega plc see above see above

Life insurance policy note 1 note 1

Note:

1. The life insurance policy will pay out a sum of ￡200,000 on the death of the first spouse to die.

Stuart has recently been diagnosed with a serious illness. He is expected to live for another two or three years only.

He is concerned about the possible inheritance tax that will arise on his death. Both he and Rebecca have wills whose

terms transfer all assets to the surviving spouse. Rebecca is in good health.

Neither Stuart nor Rebecca has made any previous chargeable lifetime transfers for the purposes of inheritance tax.

Required:

(a) Calculate the taxable capital gain on the sale of the Plymouth house in November 2005 (9 marks)

正确答案：

 

Note that the last 36 months count as deemed occupation, as the house was Stuart’s principal private residence (PPR)
at some point during his period of ownership.
The first 36 months of the period from 1 March 1995 to 31 March 2001 qualifies as a deemed occupation period as
Stuart and Rebecca returned to occupy the property on 1 April 2001. The remainder of the period will be treated as a
period of absence, although letting relief is available for part of the period (see below).
The exempt element of the gain is the proportion during which the property was occupied, real or deemed. This is
￡138,665 (90/139 x ￡214,160).
(2) The chargeable gain is restricted for the period that the property was let out. This is restricted to the lowest of the
following:
(i) the gain attributable to the letting period (27/139 x 214,160) = ￡41,599
(ii) ￡40,000
(iii) the total exempt PPR gain = ￡138,665
i.e. ￡40,000.
(3) The taper relief is effectively wasted, having restricted losses b/f to preserve the annual exemption.

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