ACCA考试 F1第二十九章试题练习（2）

发布时间：2020-08-15

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1. Bill has been on a training course to learn negotiation skills. Which of the following are negotiation skills.

(i) Look for a wide variety of possible solutions

(ii) Define the problem carefully

(iii) Evaluate progress towards objectives

(iv) Try to develop objectives resulting in mutual gains

A (i), (ii) and (iii)

B (ii), (iii) and (iv)

C (i), (ii) and (iv)

D (i), (iii) and (iv)

答案：C

2. Leadership involves activities that are generally people-centred. Which of the following doesn\'t fall into this category?

A Creating the culture

B Inspiring and motivating others

C Reconciling individual needs with the requirements of the organisation

D Allocating scarce resources

答案：D

3. Which of the following describes an employee duty, rather than an employer duty under Health and Safety legislation?

A To keep all plant and machinery up to a necessary standard

B To ensure all work practices are safe

C To take reasonable care of themselves

答案：C

4. Every organisation has a boundary that separates it from its environment. From an organisation\'s point of view, which two of the following would be part of the organisation\'s environment?

(i) Shareholders

(ii) Customers

(iii) Sales team

(iv) Purchasing department

A (i) and (ii)

B (ii) and (iii)

C (iii) and (iv)

D (i) and (iv)

答案：A

5. Which of the following disciplinary actions may be used only if it is (they are) provided for in the employee\'s contract of employment?

(i) Suspension without pay

(ii) Dismissal

(iii) Demotion

(iv) Suspension with pay

A (i) and (ii)

B (ii) and (iii)

C (iii) and (iv)

D (i) and (iv)

答案：A

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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。

Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.

Which of the following statements about intra-group profits in consolidated financial statements is/are correct?

(i) The profit made by a parent on the sale of goods to a subsidiary is only realised when the subsidiary sells the goods to a third party

(ii) Eliminating intra-group unrealised profits never affects non-controlling interests

(iii) The profit element of goods supplied by the parent to an associate and held in year-end inventory must be eliminated in full

A.(i) only

B.(i) and (ii)

C.(ii) and (iii)

D.(iii) only

正确答案：A

(i) is the only correct elimination required by IFRS.

(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

正确答案：
(b) Negotiated transfer prices suffer from the following limitations:
– The transfer price which is the final outcome of negotiations may not be close to the transfer price that would be optimal
for the organisation as a whole since it can be dependent on the negotiating skills and bargaining powers of individual
managers.
– They can lead to conflict between divisions which may necessitate the intervention of top management to mediate.
– The measure of divisional profitability can be dependent on the negotiating skills of managers who may have unequal
bargaining power.
– They can be time-consuming for the managers involved, particularly where large numbers of transactions are involved.

(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum and

the effectiveness with which the information is communicated. (2 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：
(c) Inheritance tax payable by Adam
The gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years after
the date of the gift).
The maximum possible liability, on the assumption that there are no annual exemptions or nil band available, is ￡35,216
(￡88,040 x 40%). This will only arise if AS’s aunt dies before 1 June 2010.
The maximum liability will be reduced by taper relief of 20% for every full year after 31 May 2010 for which AS’s aunt lives.
The liability will also be reduced if the chargeable transfers made by the aunt in the seven years prior to 1 June 2007 are
less than ￡285,000 or if the annual exemption for 2006/07 and/or 2007/08 is/are available.

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