ACCA考试 2021_11_23 每日一练
(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of
management charge that should be made by Bold plc to Linden Limited for the year ended 31 July
2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)
(b) Prepare a consolidated balance sheet as at 31 October 2005 for the Lateral Group in accordance with
International Financial Reporting Standards. (21 marks)
(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)
A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:
(i) The number of new employees recruited was lower than expected
(ii) Unexpected problems were encountered with production
(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees
Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?
A.All of the above
B.(ii) and (iii) only
C.(i) only
D.None of the above
(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,
and suggest how these can be minimised or eliminated. (3 marks)