英语不好可以参加ACCA考试吗？该如何备考呢？

正确答案：
(ii) Quality of service is the totality of features and characteristics of the service package that bear upon its ability to satisfy
client needs. To some extent the number of complaints and the need to provide non-chargeable consultations associated
with the remedying of those complaints is indicative of a service quality problem that must be addressed. Hence this
problem needs to be investigated at the earliest opportunity. Assuming consultants could have otherwise undertaken
chargeable work, the revenue foregone as a consequence of the remedial consultations relating to commercial work
amounted to (180 x ￡1500) = ￡27,000. Client complaints received by HLP during the year amounted to 1·24% of
consultations undertaken by commercial advisors whereas none were budgeted. In contrast, competitor MAS received
135 complaints which coincided with the number of non-chargeable consultations undertaken by them. This may
indicate that MAS operate a policy of a remedial consultation in respect of all complaints received from clients.
With regard to the number of on-time consultations, HLP only achieved an on-time consultation percentage of 94·4%
which is far inferior to that of 99% achieved by competitor MAS. Also, HLP re-scheduled the appointment times of
1,620 (3%) of its total consultations whereas competitor MAS only re-scheduled 0·5% of its consultation times. The
percentage number of successful consultations provided by HLP and MAS was 85% and 95% respectively which
indicates that competitor MAS possesses a superior skills-base to that of HLP.
The most alarming statistic lies in the fact that HLP was subject to three successful legal actions for negligence. This
may not only account for the 150% increase in the cost of professional indemnity insurance premiums but may also
result in a loss of client confidence and precipitate a considerable fall in future levels of business should the claims
become much publicised.

正确答案：

(b) Schedule D Case I calculation
The three companies form. a group for both group relief and capital gains purposes as all shareholdings pass the 75%
ownership test. The calculation of the corporation tax liabilities is as follows:

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.