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【多選題】下列各項中,屬于稅收法律關(guān)系權(quán)利主體的有( )。 A.國家稅務局 B.海關(guān) C.財政機關(guān) D.人民政府 【正確答案】ABC 【答案解析】在我國稅收法律關(guān)...
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...
2016-11-10【單選題】下列有關(guān)稅法概念的說法正確的是( )。 A.稅法是國家制定的用來調(diào)整納稅人之間權(quán)利與義務關(guān)系的法律規(guī)范的總稱 B.制定稅法的目的是為了保障...
2016-11-10【單選題】我國對稅收法律關(guān)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...
2017-01-16Question 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....
2016-11-08Question 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:...
2016-11-10Question :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...
2016-11-14有個問題,對于上期的內(nèi)部銷售,上期未對外銷售,借:營業(yè)收入 貸:營業(yè)成本 存貨 , 那么連續(xù)編制的時候如果上期的本期仍未對外銷售,應該是 借:年初未分配利潤 貸:年初未分配利潤 存貨 ,對嗎?
第一問B選項不應該是賬面價值小于計稅基礎(chǔ),是個資產(chǎn),所以是未來少交稅是可抵扣暫時性差異,是遞延所得稅資產(chǎn)嗎
老師,這道題我覺得應該選擇b。這道題出售其他權(quán)益工具投資收到800。某六年12月31日,公允價值變到900,此時影響借方留存收益100。持有期間公允價值變動,記入其他綜合收益有貸方45。持有期間的現(xiàn)金股利不影響留存收益,應當計入投資收益,計入當期損益。因此,這道題對留存收益的影響,應該是借方的55。
整個題解釋一下,感覺文字有點難理解
第四問重組義務為什么不包括處置資產(chǎn)損失,損失不也是重組義務的直接費用嗎?重組義務在第幾章知識點,哪些屬于及不屬于重組義務
有個問題,對于上期的內(nèi)部銷售,上期未對外銷售,借:營業(yè)收入 貸:營業(yè)成本 存貨 , 那么連續(xù)編制的時候如果上期的本期仍未對外銷售,應該是 借:年初未分配利潤 貸:年初未分配利潤 存貨 ,對嗎?
第一問B選項不應該是賬面價值小于計稅基礎(chǔ),是個資產(chǎn),所以是未來少交稅是可抵扣暫時性差異,是遞延所得稅資產(chǎn)嗎
老師,這道題我覺得應該選擇b。這道題出售其他權(quán)益工具投資收到800。某六年12月31日,公允價值變到900,此時影響借方留存收益100。持有期間公允價值變動,記入其他綜合收益有貸方45。持有期間的現(xiàn)金股利不影響留存收益,應當計入投資收益,計入當期損益。因此,這道題對留存收益的影響,應該是借方的55。
整個題解釋一下,感覺文字有點難理解
第四問重組義務為什么不包括處置資產(chǎn)損失,損失不也是重組義務的直接費用嗎?重組義務在第幾章知識點,哪些屬于及不屬于重組義務
【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(guān)稅 C.增值稅 D.營業(yè)稅 【正確答案】ACD 【答案解析】關(guān)稅是中央政府的固定收入。 高頓網(wǎng)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(wǎng)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(guān)系權(quán)利主體的有( )。 A.國家稅務局 B.海關(guān) C.財政機關(guān) D.人民政府 【正確答案】ABC 【答案解析】在我國稅收法律關(guān)系中,權(quán)利主體一方是代表國家行使征稅職責的國家稅務機關(guān),包括國家各級稅務機關(guān)、海關(guān)和財政機關(guān)。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(guān)系中征納雙方權(quán)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(guān)系中征納雙方權(quán)利.........
2016-11-10Question :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. 高頓網(wǎng)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(wǎng)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.........
2016-03-04