2020年ACCA报名除了用电脑，还有别的方式吗？

正确答案：

 

正确答案：
(c) Inheritance tax payable by Adam
The gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years after
the date of the gift).
The maximum possible liability, on the assumption that there are no annual exemptions or nil band available, is ￡35,216
(￡88,040 x 40%). This will only arise if AS’s aunt dies before 1 June 2010.
The maximum liability will be reduced by taper relief of 20% for every full year after 31 May 2010 for which AS’s aunt lives.
The liability will also be reduced if the chargeable transfers made by the aunt in the seven years prior to 1 June 2007 are
less than ￡285,000 or if the annual exemption for 2006/07 and/or 2007/08 is/are available.

正确答案：
(b) The four quadrants of the Boston-growth share matrix summarise expected profits and resultant cash flows and recommends
an outline strategy to follow which rather simplistically may be summarised as invest in stars, scrutinise the problem children,
milk the cows and divest the dogs.
Value Chain Analysis
It is vital that the management of SCC Ltd undertake a value chain analysis of each of its divisions in order to identify and
eliminate all non-value added activities, thereby improving profitability and cash flow without necessarily increasing turnover
or market share.
Divestment of the Footwear division
Serious consideration should be given to the divestment of the Footwear division. This will enable resources to be redirected
to divisions categorised as problem children i.e. the Industrial and Children’s divisions.
Support the Stars
As far as the Fashion division is concerned, it is obviously in a growth market and currently performing well. It is vital, given
the forecast performance of the other subsidiaries that the management of SCC Ltd do not concentrate on the poor performers
to the detriment of its only star.