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【多选题】下列属于中央和地方共享收入的税种有( )。 A.印花税 B.关税 C.增值税 D.营业税 【正确答案】ACD 【答案解析】关税是中央政府的固定收入。 高顿...
2016-09-10【多选题】下列各项中，属于税收法律关系权利主体的有( )。 A.国家税务局 B.海关 C.财政机关 D.人民政府 【正确答案】ABC 【答案解析】在我国税收法律关...
2016-10-10【多选题】下列各项中，表述不正确的有( )。 A.税目是各个税种的所规定的具体征税项目 B.税率是衡量税负轻重的重要标志 C.所得税在流通环节纳税 D.征税...
2016-11-10【单选题】下列有关税法概念的说法正确的是( )。 A.税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称 B.制定税法的目的是为了保障...
2016-11-10
【单选题】我国对税收法律关系中纳税义务人的确定,采取的是( )的原则。 A.属地原则 B.属人原则 C.属地兼属人的原则 D.灵活确定的原则 【正确答案】C 【答...
2017-01-16
Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised....
2016-11-08
Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee B. A remuneration committee made up of independent non-execu...
2017-01-10What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production C. recorder level D. reorder quantity The correct answer is:...
2016-11-10
Question ：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mixed cost B. A step cost C. A variable cost D. A fixed cost Th...
2016-03-1563题E选项为何不选啊！持有公司发行股份5%前五名股东单位任职人员不能担任，10%已经大于5%不是应该能担任吗？如果不能担任，范围是多少
资本公积的计算过程不理解
B为什么不对呢
老师：可以分别和我说一下： 1.非货币性资产交换：双方的入账价值和差额怎么确认吗 2.债务重组的：双方入账价值和差额分别怎么确认 3.长期股权投资：初始投资成本，初始入账价值 这几个概念经常弄晕
77题C选项不是应该1%，为什么C正确
63题E选项为何不选啊！持有公司发行股份5%前五名股东单位任职人员不能担任，10%已经大于5%不是应该能担任吗？如果不能担任，范围是多少
资本公积的计算过程不理解
B为什么不对呢
老师：可以分别和我说一下： 1.非货币性资产交换：双方的入账价值和差额怎么确认吗 2.债务重组的：双方入账价值和差额分别怎么确认 3.长期股权投资：初始投资成本，初始入账价值 这几个概念经常弄晕
77题C选项不是应该1%，为什么C正确
ACCA的学习科目数量比较多，通过每天的真题练习，不仅可以提升自己的知识面，而且还能帮助同学们巩固自身知识，学姐为大家提供了F阶段的模拟练习题，每天一题开始练习起来吧！ 【单选题】Dust Co has two divisions,A and B.Each division is currently considering the fllowing separate projects: Division A Division B Capital required.........
2022-12-09
常言道：业精于勤而荒于嬉，行成于思而毁于随。意思是说学业会因为勤奋而专精，也会因为玩乐而荒废；个人德行会因为爱独立思考而有所成，也会由于遵循陋俗而败坏。学习也一样，要多做多练习，下面开始我们的每日一练吧！ 一、单选题 题目：Which of the following best describes a controllable cost? 选项A：.........
2022-04-26
常言道：好记性不如烂笔头。意思是说光用脑子来记忆是会忘的，要把知识记在本子上。学习也一样，光看不练也不行。所以开始今日的每日一练吧，今天的题目较简单哦，若做错了记得不光要看答案，还要看解析，看看自己错在哪儿一步，下次就不要再做错了。 一、双选题 Which TWO of the following would be .........
2022-04-24
Question ：Shares in Tango plc are quoted at 150 - 160p. The highest and lowest marked bargains were 148p and 156p. If the shares are gifted, their value, per share, for capital gains purposes would be: A. 155p B. 152p C. 152.5p D. 150p The correct answer is: B Valuation is lower of: - Lower quoted price + 0.25 x (higher quoted price - lower quoted price) 150 + 0.25 x (160 - 150) = 152.5 - The ave.........
2016-03-08Question ：Matthew made the following gifts in the year before his death on 6 April 2013. Which gift is wholly, or partly, chargeable to Inheritance Tax? A. 200 to his nephew. B. 15,000 to Ann Jones, his stepdaughter, on the occasion of her marriage. C. 45,000 to his wife. The correct answer is: B 高顿网校温馨提醒 为了方便各位学员能更加系统地掌握考试大纲的重点知识，.........
2016-03-08Question ：What is the latest date by which a claim for current year loss relief must be made by a company in respect of a loss suffered in the year ended 30 June 2012? A. 05-Apr-17 B. 05-Apr-15 C. 30-Jun-16 D. 30-Jun-14 The correct date is: D A loss relief claim for relief against current or prior period profits must be made within two years of the end of the accounting period in which the loss a.........
2016-03-08Question ：Acorn Ltd prepares accounts to 31 March. In the year to 31 March 2013, the company made the following disposals: Vintage car, used occasionally in promotional events Mercedes, used by the managing director, with an agreed private use of 20% Which of the above are chargeable assets? A. Both. B. Vintage car only. C. Neither. D. Mercedes only. The correct answer is: C, all cars are exempt .........
2016-03-08Question ：P Ltd has three wholly owned subsidiaries. P Ltd operates overseas, via a permanent establishment in Lithuania, and a wholly owned overseas resident subsidiary in New Zealand. Both overseas operations are making losses. Which of these losses may be set against P Ltds profits? A. Losses in Lithuania only. B. Both. C. Losses in New Zealand only. D. Neither. The correct answer is: A The lo.........
2016-03-08Question ：Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A. Until 5 April 2014 B. Until 31 January 2019 C. Until 5 April 2018 D. Until 31 January 2015 The correct answer is: D Individuals must usually retain their records for 1 year from the submission deadline. However, where the individual is a sole trader, partner or has a supplemen.........
2016-03-08Question ：Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return? A. 10 October. B. 7 October. C. 30 September. D. 14 September. The correct answer is: 7 October. When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October. 高顿网校温馨.........
2016-03-08Question ：Which of the following items are included in the statement of cash flows under the heading cash flows from investing activities? A. Repayment of borrowings. B. Equity dividends paid. C. Non-equity dividends paid. D. Interest received. E. Dividends received. The correct answers are: DE Dividends are included either as operating activities or cash flows from financing activities. 高顿网校.........
2016-03-07Question ：Which of the following is an advantage of current cost accounting (CCA)? A. It uses objective calculations to arrive at a deprival value for assets. B. It provides a useful guide for management in deciding whether to hold or sell assets. C. It is easy to calculate and understand. D. It produces a reliable value for total assets. The correct answer is: B An advantage of CCA is that it pr.........
2016-03-07Question ：Which of these would be realistic performance measures to apply to a charity? A. Budgetary variance analysis. B. Number of contributors against previous year. C. Investment appraisal. D. Results measured against Key Performance Indicators. The correct answers are: Budgetary variance analysis Results measured against Key Performance Indicators Number of contributors against previous year.........
2016-03-07
