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[主观题]

（b) （i) Advise Benny of the income tax implications of the grant and exercise of the share

(b) (i) Advise Benny of the income tax implications of the grant and exercise of the share options in Summer

Glow plc on the assumption that the share price on 1 September 2007 and on the day he exercises the

options is ￡3·35 per share. Explain why the share option scheme is not free from risk by reference to

the rules of the scheme and the circumstances surrounding the company. (4 marks)

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发布时间：2021-04-16

更多“（b) （i) Advise Benny of the income tax implications of the grant and exercise of the share”相关的问题

第1题

（ii) List the additional information required in order to calculate the employment income

(ii) List the additional information required in order to calculate the employment income benefit in respect

of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax

implications of requesting a more centrally located flat in accordance with the company’s offer.

(4 marks)

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第2题

（b) （i) Advise the directors of GWCC on specific actions which may be considered in order

(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the

estimated return on their investment of ￡1,900,000. (8 marks)

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第3题

TV ______ enables you to get to know about the world's events more vividly. So I advise you to buy one.

A.at least

B.at best

C.at most

D.at worst

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第4题

（b) （i) Advise Alasdair of the tax implications and relative financial risks attached to t

(b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following property

investments:

(1) buy to let residential property;

(2) commercial property; and

(3) shares in a property investment company/unit trust. (9 marks)

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第5题

（b) （i) Advise Andrew of the income tax （IT) and capital gains tax （CGT) reliefs available

(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment in

the ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.

Your answer should clearly identify any steps that should be taken by Andrew and the other investors

to obtain the maximum relief. (13 marks)

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第6题

（ii) Assuming the relief in （i) is available, advise Sharon on the maximum amount of cash

(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive

on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)

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第7题

（c) （i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return fo

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)

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第8题

听力原文：W: Our company will do business with ABC Wine Company in France in next two month

s. Could you give me some suggestions about the relatively safer means of settlement？

M: In that case, I advise you to create a documentary credit. It will reduce the possible risk of export.

Q: Which means of settlement is the safest from the exporter's viewpoint？

(19)

A．Documentary credit.

B．Documentary collection.

C．Payment in advance.

D．Open account.

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第9题

Warden Co plans to buy a new machine. The cost of the machine, payable immediately, is $80

0,000 and the machine has an expected life of five years. Additional investment in working capital of $90,000 will be required at the start of the first year of operation. At the end of five years, the machine will be sold for scrap, with the scrap value expected to be 5% of the initial purchase cost of the machine. The machine will not be replaced.

Production and sales from the new machine are expected to be 100,000 units per year. Each unit can be sold for $16 per unit and will incur variable costs of $11 per unit. Incremental fixed costs arising from the operation of the machine will be $160,000 per year.

Warden Co has an after-tax cost of capital of 11% which it uses as a discount rate in investment appraisal. The company pays profit tax one year in arrears at an annual rate of 30% per year. Capital allowances and inflation should be ignored.

Required:

(a) Calculate the net present value of investing in the new machine and advise whether the investment is financially acceptable. (7 marks)

(b) Calculate the internal rate of return of investing in the new machine and advise whether the investment is financially acceptable. (4 marks)

(c) (i) Explain briefly the meaning of the term ‘sensitivity analysis’ in the context of investment appraisal; (1 mark) (ii) Calculate the sensitivity of the investment in the new machine to a change in selling price and to a change in discount rate, and comment on your findings. (6 marks)

(d) Discuss the nature and causes of the problem of capital rationing in the context of investment appraisal, and explain how this problem can be overcome in reaching the optimal investment decision for a company. (7 marks)

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第10题

（b) Advise the management of SCC Ltd of THREE strategies that should be considered in orde

(b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve the

future performance of SCC Ltd. (6 marks)

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