9月份考acca什么时候查分？

发布时间：2021-01-01

9月份考acca什么时候查分？

最佳答案

你好，2019年3月ACCA考试机考考点和笔试考点，现有官网的参考可以看，实际考试的话以你准考证打印的考试地点为准，这个你不用担心的话，实在心里不安，可以打个电话给acca中国咨询下这个事情。

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。

Susan is aware of benchmarking as a useful input into performance measurement and strategic change.

(b) Assess the contribution benchmarking could make to improving the position of the Marlow Fashion Group

and any limitations to its usefulness. (8 marks)

正确答案：

(b) Benchmarking at Marlow Fashion will not be an easy exercise. Marlow Fashion has developed a distinctive way of reaching
its markets that means direct comparisons will be hard to make. Certainly, it can carry out historical benchmarking in
comparing how its own processes and activities have improved, or otherwise, over a relevant period of time. Unfortunately,
this is likely to simply confirm worsening performance. It can compare its own key operations against the ‘best in class’;
regardless of which industry the excellent performer comes from. It could and should have been carrying out competitive
benchmarking on the retail side of the business where information should be more easily available. There may be an
opportunity to benchmark itself against firms that have gone through a similar crisis and achieved a successful turnaround.

In terms of the advantages and disadvantages, the willingness of managers responsible for a key area of performance to
compare themselves against relevant external performance measures should make them take responsibility for any changes
necessary. In Marlow Fashion, the acceptance that things have to be done differently will be the first stage in the turnaround.
Getting managers face-to-face with the problems, accepting responsibility for change and recognising that the necessary
changes are ‘doable’ is an important stage in creating a willingness to change. The disadvantages are that every organisation
and situation is different and there is no one best way. Marlow Fashion thought it had discovered the best way and this created
an unwillingness to change. There is also the danger that you are solving today’s problems with yesterday’s solutions. A good
competitor will be trying to maintain its competitive advantage through constantly improving its processes. It also has a vested
interest in trying to prevent its improvements from being revealed to its competitors. Also, many of the ‘softer’ processes –
typically involving people – are difficult if not impossible to replicate in another organisation. These advantages are to do with
culture and leadership and not easily transferable to another organisation and the context in which it is operating.

6 Andrew is aged 38 and is single. He is employed as a consultant by Bestadvice & Co and pays income tax at the

higher rate.

Andrew is considering investing in a new business, and to provide funds for this investment he has recently disposed

of the following assets:

(1) A short leasehold interest in a residential property. Andrew originally paid ￡50,000 for a 47 year lease of the

property in May 1995, and assigned the lease in May 2006 for ￡90,000.

(2) His holding of ￡10,000 7% Government Stock, on which interest is payable half-yearly on 20 April and

20 October. Andrew originally purchased this holding on 1 June 1999 for ￡9,980 and he sold it for ￡11,250

on 14 March 2005.

Andrew intends to subscribe for ordinary shares in a new company, Scalar Limited, which will be a UK based

manufacturing company. Three investors (including Andrew) have been identified, but a fourth investor may also be

invited to subscribe for shares. The investors are all unconnected, and would subscribe for shares in equal measure.

The intention is to raise ￡450,000 in this manner. The company will also raise a further ￡50,000 from the investors

in the form. of loans. Andrew has been told that he can take advantage of some tax reliefs on his investment in Scalar

Limited, but does not know anything about the details of these reliefs

Andrew’s employer, Bestadvice & Co, is proposing to change the staff pension scheme from a defined benefit scheme

to which the firm and the employees each contribute 6% of their annual salary, to a defined contribution scheme, to

which the employees will continue to contribute 6%, but the firm will contribute 8% of their annual salary. The

majority of Andrew’s colleagues are opposed to this move, but, given the increase in the firm’s contribution rate

Andrew himself is less sure that the proposal is without merit.

Required:

(a) (i) Calculate the chargeable gain arising on the assignment of the residential property lease in May 2006.

(2 marks)

正确答案：

 

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正确答案：
(a) (i) The tax incentives immediately available
Income tax
– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.
– Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a
maximum carryback of ￡50,000.
This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficient
to absorb all of the relief available.
Tutorial note
There would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.
This ensures that such a claim does not affect payments on account under the self assessment system. Instead, the
tax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from the
taxpayer or is repaid to the taxpayer.
Capital gains tax deferral
– For every ￡1 invested in Vostok Ltd, an investor can defer ￡1 of capital gain and thus, potentially, 40 pence of
capital gains tax.
– The gain deferred can be in respect of the disposal of any asset.
– The shares must be subscribed for within the four year period starting one year prior to the date on which the
disposal giving rise to the gain took place.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签