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【單選題】我國對稅收法律關系中納稅義務人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則 【正確答案】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...
2016-03-15Question ：Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of expenditure attributable to a particular activity C. A functi...
2016-03-15Question ：A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected...
2016-11-14Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs ...
2016-03-15Question： 1.W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5% of sales (17.5% is the ra...
2016-03-15Question ：Michael, who has been trading for many years, transferred his business to a company on 31 March 2013. He made a loss of ?10,000 in the twelve months to 31 March 2013. In which three of the ...
2016-03-08
【多選題】下列屬于中央和地方共享收入的稅種有( )。 A.印花稅 B.關稅 C.增值稅 D.營業(yè)稅 【正確答案】ACD 【答案解析】關稅是中央政府的固定收入。 高頓網校溫馨提醒 為了方便各位學員能更加系統(tǒng)地掌握考試大綱的重點知識，幫助大家充分備考，體驗實戰(zhàn)，高頓網校開通了全免費的 ACCA題庫 （包括精題.........
2016-09-10【多選題】下列各項中，屬于稅收法律關系權利主體的有( )。 A.國家稅務局 B.海關 C.財政機關 D.人民政府 【正確答案】ABC 【答案解析】在我國稅收法律關系中，權利主體一方是代表國家行使征稅職責的國家稅務機關，包括國家各級稅務機關、海關和財政機關。另一方是履行納稅義務的人，包括法人、自然.........
2016-10-10【多選題】下列各項中，表述不正確的有( )。 A.稅目是各個稅種的所規(guī)定的具體征稅項目 B.稅率是衡量稅負輕重的重要標志 C.所得稅在流通環(huán)節(jié)納稅 D.征稅對象就是稅收法律關系中征納雙方權利義務所指的物品 【正確答案】CD 【答案解析】所得稅在分配環(huán)節(jié)納稅;征稅對象就是稅收法律關系中征納雙方權利.........
2016-11-10【單選題】下列有關稅法概念的說法正確的是( )。 A.稅法是國家制定的用來調整納稅人之間權利與義務關系的法律規(guī)范的總稱 B.制定稅法的目的是為了保障國家利益和納稅人的合法權益 C.稅法的特征是強制性、無償性和固定性 D.稅法是國家憑借其權力，利用稅收工具參與社會產品和國民收入分配的法律規(guī)范.........
2016-11-10【單選題】我國對稅收法律關系中納稅義務人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則 【正確答案】C 【答案解析】主權國家有權根據本國的意志按照屬地原則或屬人原則來確定自己的稅收管轄權。在這種情況下，一國對本國居民的境內所得、境外所得，以.........
2017-01-16Question ：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. 高頓網校溫馨.........
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. 高頓網校.........
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.........
2016-03-07Question： 1.Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i) Where it can be shown that the company has lost nothing (ii) Where the company in general meeting resolves that the profits need not be accounted for A. Neither (I) nor (ii). B. (ii) only. C. (i) only. D. Both (I) and (ii). 2.Which o.........
2016-03-07Question ：Which of the following statements relating to parent companies and subsidiaries are correct? A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances. B. Goodwill on consolidation will appear as an item in the parent companys individual statement of financial position. C. Consolidated financial statements igno.........
2016-03-04Question ：Which of the following calculations could produce an acceptable figure for a traders net profit for a period if no accounting records had been kept? A. Closing net assets plus drawings minus capital introduced minus opening net assets B. Closing net assets minus drawings plus capital introduced minus opening net assets C. Closing net assets minus drawings minus capital introduced minus .........
2016-03-04Question ：In preparing a companys statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities? Proceeds of sale of premises Dividends received Bonus issue of shares A. 1 only B. 2 only C. 3 only D. None of them The corrrect answer is: None of them. 1 - Proceeds from sale of premises appears under inv.........
2016-03-04Question ：Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? Declaration of equity dividends. Decline in market value of investments. The announcement of changes in tax rates. The announcement of a major restructuring. A. 1 only B. 2 and 4 C. 3 only D. None of them The correct answer.........
2016-03-04
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