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正确答案:。A.C B.WH C.INITIAL BI D.IS LIK E.A F.C G.C H.E I.BY TH J.SHAR K.D 更多ACCA/CAT的考试资料下载及答案解析请访问不凡考网财会类考试考试频道。
[填空题](c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.
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举一反三：
[单选题]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset.
2 Goodwill may not be revalued upwards.
3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
[单选题]23 The capital structure of a company at 30 June 2005 is as follows:
$m
Ordinary share capital 100
Share premium account 40
Retained earnings 60
10% Loan notes 40
The company’s income statement for the year ended 30 June 2005 showed:
$m
Operating profit 44
Loan note interest (4)
___
Profit for year 40
____
What is the company’s return on capital employed?
A. 40/240 = 162/3 per cent
B. 40/100 = 40 per cent
C. 44/240 = 181/3 per cent
D. 44/200 = 22 per cent
[单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income
[单选题]17 Which of the following statements are correct?
(1) All non-current assets must be depreciated.
(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.
(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.
(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.
A. 1 and 2
B. 2 and 3
C. 3 and 4
D. 1 and 4
[单选题]11 Which of the following statements are correct?
1 A company might make a rights issue if it wished to raise more equity capital.
2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.
3 A bonus issue will reduce the gearing (leverage) ratio of a company.
4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.
A. 1 and 2
B. 1 and 3
C. 2 and 3
D. 2 and 4
[单选题]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.
A. Which of the following statements is correct?
B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty
C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years
D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties
E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties
[单选题]8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P
guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing
arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December
2004 is $240,000, accruing evenly over the year.
What should P’s final profit share be for the year ended 31 December 2004?
A. $140,000
B. $139,000
C. $114,000
D. $139,375
[单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority
interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
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