ACCAF1考试-会计师与企业（基础阶段）章节练习(2020-10-10)

发布时间：2020-10-10

哈喽，各位小伙伴，最近备考状态如何啊，现在就来检验下自己近段时间的学习情况吧，今日51题库考试学习网带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(10)，一起来测试一下吧。

1. Research has indicated that workers in country A display characteristics such as toughness and the desire for material wealth and possessions, while workers in country B value personal relationships,belonging and the quality of life.According to Hofstede\'s theory, these distinctions relate to which of the following cultural dimensions?

A Masculinity – femininity

B Power – distance

C Individualism – collectivism

D Uncertainty avoidance

答案：A

2. The research and development (R & D) function of a business:

(i) Is primarily concerned with market research

(ii) Can improve existing products as well as developing completely new products

(iii) Has been less important for firms manufacturing computers to meet an industry standard than for those firms developing the next generation of computers

(iv) Is always undertaken under contract by specialist external consultancies Which of the above statements are correct?

A (i) and (ii) only

B (ii) and (iii) only

C (i), (iii) and (iv) only

D (ii) and (iv) only

答案：B

3. Services have certain qualities which distinguish them from products. Because of their________ , physical elements such as vouchers, tickets, confirmations and merchandise are an important part of service provision. Which of the following words most accurately completes the sentence?

A Intangibility

B Inseparability

C Variability

D Perishability

答案：A

4. U Ltd produces a portfolio of products and focuses its efforts and resources on persuading customers to buy them.This is an example of which type of \'orientation\'?

A Production

B Sales

C Marketing

答案：B

5. Which of the following is/are objectives of human resource management?

1 To meet the organisation\'s social and legal responsibilities relating to the human resource

2 To manage an organisation\'s relationship with its customers

3 To develop human resources that will respond effectively to change

A 1 and 2

B 1 and 3

C 1

D 1, 2 and 3

答案：B

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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) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended

30 September 2005 should be submitted, and advise the company of the penalties that will be due if

the return is not submitted until 31 May 2007. (3 marks)

(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005

should be paid, and advise the company of the interest that will be due if the liability is not paid until

31 May 2007. (3 marks)

正确答案：

(c) Self-assessment tax return
(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by
30 September 2006.
(2) If the company does not submit its self-assessment tax return until 31 May 2007, then there will be an automatic fixed
penalty of ￡200 since the return is more than three months late.
(3) There will also be an additional corporation tax related penalty of ￡4,415 (44,150 × 10%) being 10% of the tax unpaid,
since the self-assessment tax return is more than six months late.
Corporation tax liability
(1) Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005 must be paid by 1 July 2006.
(2) If the company does not pay its corporation tax until 31 May 2007, then interest of ￡3,035 (44,150 at 7·5% = 3,311
× 11/12) will be charged by HM Revenue & Customs for the period 1 July 2006 to 31 May 2007.

(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

正确答案：
(ii) Ensuring capital treatment
For the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to be
confirmed.
– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of
investments.
– Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.
– The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended
to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running of
the company has an adverse effect on the running of the business.
In addition, Spica must have owned the shares for at least five years so the transaction must not take place until
1 October 2008.

(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its

input tax. (3 marks)

Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007

will continue to apply for the foreseeable future.

– you should ignore indexation allowance.

正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax.

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