首页 > 财会类考试> ACCA/CAT

网友您好，请在下方输入框内输入要搜索的题目：

请输入或粘贴题目内容搜题

搜题

拍照、语音搜题，请扫码下载APP

题目内容（请给出正确答案）

[主观题]

22 Which of the following statements about limited liability companies’ accounting is/are

correct？

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

答案

查看答案

发布时间：2021-04-14

更多“22 Which of the following statements about limited liability companies’ accounting is/are”相关的问题

第1题

There are no entries in your primary domain controllers security log.Which of the foll

A.Which of the following choices best explain this situation？()

B.Your maximum log file size is too small

C.No security violations have occurred

D.Event auditing is not turned on

E.The security log has been turned off

点击查看答案

第2题

Germane has a number of relationships with other companies.In which of the following relat

Germane has a number of relationships with other companies.

In which of the following relationships is Germane necessarily the parent company？

(i) Foll has 50,000 non-voting and 100,000 voting equity shares in issue with each share receiving the same dividend. Germane owns all of Foll’s non-voting shares and 40,000 of its voting shares

(ii) Kipp has 1 million equity shares in issue of which Germane owns 40%. Germane also owns $800,000 out of $1 million 8% convertible loan notes issued by Kipp. These loan notes may be converted on the basis of 40 equity shares for each $100 of loan note, or they may be redeemed in cash at the option of the holder

(iii) Germane owns 49% of the equity shares in Polly and 52% of its non-redeemable preference shares. As a result of these investments, Germane receives variable returns from Polly and has the ability to affect these returns through its power over Polly

A.(i) only

B.(i) and (ii) only

C.(ii) and (iii) only

D.All three

点击查看答案

第3题

22 Which of the following items may appear in a company’s statement of changes in equity,

according to IAS 1 Presentation of financial statements？

1 Unrealised revaluation gains.

2 Dividends paid.

3 Proceeds of equity share issue.

4 Profit for the period.

A 2, 3 and 4 only

B 1, 3 and 4 only

C All four items

D 1, 2 and 4 only

点击查看答案

第4题

Most men and women pass (21) life without ever considering or criticizing (22) their o

Most men and women pass （21) life without ever considering or criticizing （22) their o

wn conditions or those of the world at large. They find themselves born into a certain place in society, and they accept what each day (23) , without any thought beyond what the immediate present requires. They seek the satisfaction of the needs of the moment, without much forethought, and without thinking that by sufficient effort the conditions of their lives (24) be changed. A certain percentage, guided by personal ambition, make the effort of thought and will which is necessary to place themselves among the more (25) members of the community; but very few among these are seriously concerned to secure for all the advantages which they seek for (26) . Only a few rare and exceptional men have that kind of love toward mankind at large that makes them unable to endure patiently the general mass of evil and suffering, (27) of any relation it may have to their own lives. These few, driven by sympathetic pain, will seek for some new system of society by which life may become richer, more full of (28) and less full of preventable evils (29) it is at present. But in the past such men have, as a rule, failed to interest the very victims of the injustices (30) they wished to remedy.

21.A.out

B.at

C.through

D.above

22.A.if

B.either

C.when

D.both

23.A.was

B.finishes

C.brings

D.is missing

24.A.could

B.must

C.would

D.had better

25.A.numerous

B.innocent

C.honest

D.fortunate

26.A.him

B.them

C.themselves

D.anyone

27.A.despite

B.regardless

C.because

D.on account

28.A.problems

B.themselves

C.excuses

D.joy

29.A.than

B.which

C.although

D.when

30A.who

B.which

C.where

D.whom

点击查看答案

第5题

（b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the

(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

点击查看答案

第6题

The following scenario relates to questions 1–5.

Adana died on 17 March 2016, and inheritance tax (IHT) of ￡566,000 is payable in respect of her chargeable estate. Under the terms of her will, Adana left her entire estate to her children.

At the date of her death, Adana had the following debts and liabilities:

(1) An outstanding interest-only mortgage of ￡220,000.

(2) Income tax of ￡43,700 payable in respect of the tax year 2015–16.

(3) Legal fees of ￡4,600 incurred by Adana’s sister which Adana had verbally promised to pay.

Adana’s husband had died on 28 May 2006, and only 20% of his inheritance tax nil rate band was used on his death. The nil rate band for the tax year 2006–07 was ￡285,000.

On 22 April 2006, Adana had made a chargeable lifetime transfer of shares valued at ￡500,000 to a trust. Adana paid the lifetime IHT of ￡52,250 arising from this gift. If Adana had not made this gift, her chargeable estate at the time of her death would have been ￡650,000 higher than it otherwise was. This was because of the subsequent increase in the value of the gifted shares.

What is the maximum nil rate band which will have been available when calculating the IHT of ￡566,000 payable in respect of Adana’s chargeable estate？

A.￡325,000

B.￡553,000

C.￡390,000

D.￡585,000

What is the total amount of deductions which would have been permitted in calculating Adana’s chargeable estate for IHT purposes？A.￡263,700

B.￡268,300

C.￡43,700

D.￡220,000

Who will be responsible for paying the IHT of ￡566,000 in respect of Adana’s chargeable estate, and what is the due date for the payment of this liability？A.The beneficiaries of Adana’s estate (her children) on 30 September 2016

B.The beneficiaries of Adana’s estate (her children) on 17 September 2016

C.The personal representatives of Adana’s estate on 30 September 2016

D.The personal representatives of Adana’s estate on 17 September 2016

How much IHT did Adana save by making the chargeable lifetime transfer of ￡500,000 to a trust on 22 April 2006, rather than retaining the gifted investments until her death？A.￡260,000

B.￡207,750

C.￡147,750

D.￡200,000

How much of the IHT payable in respect of Adana’s estate would have been saved if, under the terms of her will, Adana had made specific gifts of ￡400,000 to a trust and ￡200,000 to her grandchildren, instead of leaving her entire estate to her children？A.￡240,000

B.￡160,000

C.￡0

D.￡80,000

点击查看答案

第7题

Jungle country is not friendly to man, but it is possible to survive there. You must have

the right【21】and you must know a few important things about the jungle. Then your chances of staying【22】are very good.

In the jungle, you should always carry a【23】. Then you can【24】which way to go. Again and again you must check your position by it.

Keep alert. Watch the ground in front of you carefully. Stop and listen【25】.

If you lose your【26】, do not be afraid. Mark the spot where you are with blazes on a tree. Then you can always know where you started.

Finding water that is safe to drink can be a problem. Many streams and rivers carry germs that can be【27】to man. Luckily, the jungle has many kinds of plants and vines that give water.

【28】in the jungle is a science. Learn as much as you can about what to【29】in the jungle. Then no part of the jungle will seem completely unfriendly or frightening. In fact, you will be able to "【30】" it for a long time.

(36)

A．advice

B．partner

C．tool

D．equipment

点击查看答案

第8题

Jenkins was a jeweller, who had made a large diamond （钻石) ring worth ￡57,000 for the Sil

Jenkins was a jeweller, who had made a large diamond (钻石) ring worth ￡57,000 for the Silkstone Jewellery Shop. When it was ready, he made a copy of it which looked【21】like the first one but was worth only ￡2,000. This he took to the shop, which【22】it without a question.

Jenkins gave the much more【23】ring to his wife for her fortieth birthday. Then ,the husband and wife【24】to Paris for a weekend. As to the【25】ring, the shop sold it for ￡60,000.

Six months later the buyer【26】it back to Silkstone's office. "It's a faulty (有瑕疵的)diamond," he said. "It isn't worth the high【27】paid. "Then he told them the【28】. His wife's car had caught fire in an【29】. She had escaped (幸免),【30】the ring had fallen off and been damaged (损坏) in the great【31】of the fire.

The shop had to【32】. They knew that no fire on earth can【33】damage a perfect diamond. Someone had taken the【34】diamond and put a faulty one in its place. The question was: who【35】it？

A picture of the ring appeared in the【36】. A reader thought he【37】the ring. The next day, another picture appeared in the papers which【38】a famous dancer walking out to a plane for Paris. Behind the dancer there was a woman【39】a large diamond ring," Do you know the【40】with the lovely diamond ring？" the papers asked their readers. Several months later ,Jenkins was sentenced to seven years in prison.

(41)

A．only

B．surely

C．nearly

D．exactly

点击查看答案

第9题

What is the 'biggest city in the world？ That is, （21) city has the largest population？ Thi

What is the 'biggest city in the world？ That is, (21) city has the largest population？ This seems like (22) question to answer, but actually it isn't.

It's actually rather difficult to say which cities (23) the largest. There are two reasons for this difficulty. First of all, it isn't easy to determine a city's boundaries, that is, where a city ends. Nowadays, nearly all cities have a large (24) area around them. So when we talk about the population of a city, we often mean the population of the whole metropolitan area around the city. That means that it's difficult to determine what the population of a city is because it's difficult to define what a city is.

The second reason that it is difficult to 25 the population of different cities is this: it is almost impossible to get (26) about the population of all cities for the same year. For example, we might get an estimate of New York's population in 1979 and an (27) of Mexico City's population in 1981. So we real ly can't compare the numbers because the information is for (28) different years. And the population of cities changes rather quickly, especially in some cases. For example, the population of Jakarta, Indonesia, may increase by 5% each year, so the population figure will change rather quickly.

So we can say that these are our two (29) for comparing the populations of cities: one, it's difficult to determine the (30) of a city, and two, it is difficult to get accurate information.

21. A. what

B. which

C. where

D. how

点击查看答案

第10题

The Voice of America began during the World War II when Germany was broadcasting a radio p

rogram to get international (21) . American officials believed they should (22) the German broadcast with words that they thought were the facts of world (23) . The first VOA news report began with these words in (24) : "The (25) may be good or bad, but we shall tell you the truth." Within a week, other VOA (26) were broadcasting in Italian, French and English.

After the World war II (27) in 1945, some Americans felt VOA's (28) had to be changed, (29) the Soviet Union (苏联)became the enemy of America. They wanted to reach Soviet listeners. Then VOA began broadcasting in Russian.

In the early years VOA began (30) something new to its broadcast that was (31) "Music USA" , Another new idea came (32) in 1959. VOA knew that many listeners did not know (33) English to completely understand its normal English broadcast. So VOA (34) a simpler kind of English, which uses about 1,500 words and is spoken (35) ,of course, it is Special English.

21.

A. business

B. culture

C. support

D. information.

点击查看答案