ACCA 考试F1第三十二章试题练习（4）

发布时间：2020-08-13

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1.Victor Vroom\\'s \\'expectancy theory\\' is an example of which type of motivational theory?

A Content theory

B Process theory

C Hierarchy theory

答案：B

2. In the context of improving organisational communication, which one of the following would be helpful measures in addressing the problem of information overload on managers?

A Using email

B Introducing reporting by exception

C Holding regular staff meetings

D Speed reading training for managers

答案：B

3.Which one of the following is represented by Blake and Mouton\\'s managerial grid?

A The balance in a manager\\'s leadership style between concern for the task and concern for people and relationships

B The success of a manager\\'s performance, for the purposes of appraisal

C A manager\\'s position on the continuum between concern for task and concern for people and relationships

D A matrix organisation structure, combining functional and line authority

答案：A

4. In the context of selection interviewing, which two of the following types of question might you use to pin down a candidate who seems reluctant or unable to give a definite answer?

(i) Open

(ii) Closed

(iii) Leading

(iv) Probing

A (i) and (ii)

B (i) and (iii)

C (i) and (iv)

D (ii) and (iv)

答案：D

5.In the context of motivation, workers may have the attitude that work is not an end in itself, but a means to other ends, through earning financial rewards. What term is given to this attitude?

A Theory Y

B Job enrichment

C Instrumental orientation

答案：C

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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。

(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

Is the following statement true or false?

A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.

A.True

B.False

正确答案：A

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

2 Which of the following are correct?

1. The balance sheet value of inventory should be as close as possible to net realisable value.

2. The valuation of finished goods inventory must include production overheads.

3. Production overheads included in valuing inventory should be calculated by reference to the company’s normal

level of production during the period.

4. In assessing net realisable value, inventory items must be considered separately, or in groups of similar items,

not by taking the inventory value as a whole.

A 1 and 2 only

B 3 and 4 only

C 1 and 3 only

D 2, 3 and 4

正确答案：D

(ii) A proposal which will increase the after tax proceeds from the sale of the Snapper plc loan stock and a

reasoned recommendation of a more appropriate form. of external finance. (3 marks)

正确答案：
(ii) Proposal to increase the after tax proceeds from the sale of the loan stock
AS should delay the sale of the loan stock until after 5 April 2008. The gain made at the time of the takeover would
then crystallise in 2008/09 and would be covered by the annual exemption for that year. The net proceeds would be
increased by the capital gains tax saved of ￡3,446 (￡8,616 x 40%).
More appropriate forms of external finance
A bank overdraft is not the most appropriate form. of long term business finance. This is because the bank can demand
repayment of the overdraft at any time and the rates of interest charged are fairly high.
AS should seek long term finance for his long term business needs, for example a bank loan secured on the theatre, and
use the bank overdraft to finance the working capital required on a day-to-day basis.

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