ACCA考试F1考试试题练习及答案（5）

发布时间：2020-08-16

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(a) Which two of the following are criticisms of relativism?

A It takes no account of evolving norms

B It leads to a philosophy of anything goes

C It makes short-term desires equivalent to longer-term interests

D It is based on a fundamental contradiction

E A consensus may not be possible

(b) Are the following statements about social responsibility true or false?

(i) Social responsibility action is likely to have an adverse effect on shareholders\' interests in

the short term

(ii) An environmental audit involves assessing the opportunities and threats to an organisation

(iii) Only governments are concerned with social responsibility

(iv) Guaranteeing employees a minimum \'living wage\' is an example of social responsibility

答案：

(a) B, D It is argued that relativism leads to a philosophy of anything goes and the statement that

all statements are relative is an absolute (therefore non-relative) statement.

(b) (i) True Social responsibility costs money and goes against the idea of maximising

shareholder wealth.

(ii) False An environmental audit monitors things such as legal compliance with environment

regulations or emissions levels.

(iii) False As can be seen in many examples, a number of companies take socially

responsible actions.

(iv) True This is an example of a company being socially responsible.

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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。

15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset.

2 Goodwill may not be revalued upwards.

3 Internally generated goodwill should not be capitalised.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

正确答案：A

(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposed

restructuring of the Rapier Ltd group.

(i) The immediate tax implications of the restructuring. (6 marks)

正确答案：
(b) The tax implications of the proposed restructuring of the Rapier Ltd group
(i) Immediate implications
Corporation tax
Rapier Ltd and its subsidiaries are in a capital gains group as Rapier Ltd owns at least 75% of the ordinary share capital
of each of the subsidiary companies. Any non-exempt items of plant and machinery owned by the subsidiaries will
therefore be transferred to Rapier Ltd at no gain, no loss.
No taxable credit or allowable debit will arise on the transfer of the subsidiaries’ goodwill to Rapier Ltd because the
companies are in a capital gains group.
The trading losses brought forward in Dirk Ltd will be transferred with the trade to Rapier Ltd as the effective ownership
of the three trades will not change (Rapier Ltd owns the subsidiaries which own the trades and, following the
restructuring, will own the three trades directly). The losses will be restricted to being offset against the future trading
profits of the Dirk trade only.
There will be no balancing adjustments in respect of the plant and machinery transferred to Rapier Ltd. Writing down
allowances will be claimed by the subsidiaries in respect of the year ending 30 June 2007 and by Rapier Ltd in respect
of future periods.
Value added tax (VAT)
No VAT should be charged on the sales of the businesses to Rapier Ltd as they are outside the scope of VAT. This is
because the trades are to be transferred as going concerns to a VAT registered person with no significant break in trading.
Switch Ltd must notify HM Revenue and Customs by 30 July 2007 that it has ceased to make taxable supplies.

(ii) ‘job description’. (4 marks)

正确答案：
(ii) On the other hand, the job description is based on information gathered from a job analysis and defines the position and role
that has to be fulfilled. It is a statement of the component tasks, duties, objectives and standards. It describes the purpose
and relationships of the specific job together with the physical, social and economic factors which affect it. Fundamentally, it
describes the job to be done.

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