ACCA考试是什么呢？

发布时间：2021-03-10

ACCA考试是什么呢？

最佳答案

ACCA是特许公认会计师公会(The Association of Chartered Certified Accountants，简称ACCA)，成立于1904年，是目前世界上的专业会计师团体，也是国际上海外学员最多、学员规模发展最快的专业会计师组织。

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.

12 Which of the following statements are correct?

(1) Contingent assets are included as assets in financial statements if it is probable that they will arise.

(2) Contingent liabilities must be provided for in financial statements if it is probable that they will arise.

(3) Details of all adjusting events after the balance sheet date must be given in notes to the financial statements.

(4) Material non-adjusting events are disclosed by note in the financial statements.

A 1 and 2

B 2 and 4

C 3 and 4

D 1 and 3

正确答案：B

(b) (i) Compute the corporation tax liability of Speak Write Ltd for its first trading period on the assumption

that the IR 35 legislation applies to all of its income. (2 marks)

正确答案：

 

(ii) Suggest THREE other performance measures (not applied in (i)) which might be used to assess the

customer perspective of the balanced scorecard of GER. (3 marks)

正确答案：
(ii) Performance measures that may be used to assess the customer perspective of the balanced scorecard of GER include
the following:
Lost or damaged luggage per 1,000 passengers
Train cancellation rate
Denied boarding rate
Number of passenger complaints.
Note: Only three measures were required.

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