2021年度ACCA考试报名条件已经更新，你真的不来看看？

正确答案：

 

正确答案：
(c) Mr Hogg’s belief that employing child labour is ‘always ethically wrong’
Deontological perspective:
In the case scenario, Mr Hogg is demonstrating a deontological position on child labour by saying that it is ‘always’ wrong.
He is adopting an absolutist rather than a relativist or situational stance in arguing that there are no situations in which child
labour might be ethically acceptable. The deontological view is that an act is right or wrong in itself and does not depend
upon any other considerations (such as economic necessity or the extent of the child’s willingness to work). If child labour is
wrong in one situation, it follows that it is wrong in all situations because of the Kantian principle of generalisability (in the
categorical imperative). Because child labour is wrong and potentially exploitative in some situations, the deontological
position says that it must be assumed to be wrong in all situations. The fact that it may cause favourable outcomes in some
situations does not make it ethically right, because the deontological position is not situational and the quality of the outcome
is not taken into account.
Teleological perspective:
According to the teleological perspective, an act is right or wrong depending on the favourableness of the outcome. It is
sometimes called the consequentialist perspective because the consequences of the action are considered more important
than the act itself.
In the teleological perspective, ethics is situational and not absolute. Therefore child labour is morally justified if the outcome
is favourable. The economic support of a child’s family by provision of wages for family support might be considered to be a
favourable outcome that justifies child labour. There is an ethical trade-off between the importance of the family income from
child labour and the need to avoid exploitation and interfere with the child’s education. Education is clearly important but
family financial support might be a more favourable outcome, at least in the short term, and if so, this would justify the child
working rather than being in school. For HPC, child labour is likely to be cheaper than adult labour but will alienate European
buyers and be in breach of its code of ethics. Child labour may be ethically acceptable if the negative consequences can be
addressed and overcome.
[Tutorial note: other, equally relevant points made in evaluating Mr Hogg’s opinion will be valid. The texts discuss teleology
in terms of utilitarianism and egoism. Although this distinction is not relevant to the question, candidates should not be
penalised for introducing the distinction if the other points raised are relevant]

正确答案：
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.