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【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...
2016-09-10【多選題】下列各項(xiàng)中,屬于稅收法律關(guān)系權(quán)利主體的有( )。 A.國家稅務(wù)局 B.海關(guān) C.財(cái)政機(jī)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(xiàng)中,表述不正確的有( )。 A.稅目是各個(gè)稅種的所規(guī)定的具體征稅項(xiàng)目 B.稅率是衡量稅負(fù)輕重的重要標(biāo)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(wù)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(wù)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...
2016-03-15為什么說隨機(jī)模型更容易受管理人員主觀判斷的影響
老師,超定額廢品損失是什么?
老師,題目說a是3階矩陣有3各不同特征值,這能推出什么結(jié)論,和秩有怎樣的關(guān)系呢,這里想不過來
叉車的最低折舊年限是多少?
銷售部門上繳1萬元,未存入銀行 。這個(gè)不需要在對賬單里+1嗎
為什么說隨機(jī)模型更容易受管理人員主觀判斷的影響
老師,超定額廢品損失是什么?
老師,題目說a是3階矩陣有3各不同特征值,這能推出什么結(jié)論,和秩有怎樣的關(guān)系呢,這里想不過來
叉車的最低折舊年限是多少?
銷售部門上繳1萬元,未存入銀行 。這個(gè)不需要在對賬單里+1嗎
ACCA的學(xué)習(xí)科目數(shù)量比較多,通過每天的真題練習(xí),不僅可以提升自己的知識(shí)面,而且還能幫助同學(xué)們鞏固自身知識(shí),學(xué)姐為大家提供了F階段的模擬練習(xí)題,每天一題開始練習(xí)起來吧! 【單選題】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:好記性不如爛筆頭。意思是說光用腦子來記憶是會(huì)忘的,要把知識(shí)記在本子上。學(xué)習(xí)也一樣,光看不練也不行。所以開始今日的每日一練吧,今天的題目較簡單哦,若做錯(cuò)了記得不光要看答案,還要看解析,看看自己錯(cuò)在哪兒一步,下次就不要再做錯(cuò)了。 一、雙選題 Which TWO of the following would be .........
2022-04-24【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(xué)員能更加系統(tǒng)地掌握考試大綱的重點(diǎn)知識(shí),幫助大家充分備考,體驗(yàn)實(shí)戰(zhàn),高頓網(wǎng)校開通了全免費(fèi)的 ACCA題庫 (包括精題.........
2016-09-10Question :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 高頓網(wǎng)校溫馨提醒 為了方便各位學(xué)員能更加系統(tǒng)地掌握考試大綱的重點(diǎn)知識(shí),.........
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.........
2016-03-07