ACCA考试 F1第三十章试题练习（3）

发布时间：2020-08-15

报考2020年ACCA考试的小伙伴们，大家都有在认真备考吗？为了帮助大家更好的备考，下面51题库考试学习网就给大家分享一个ACCA考试F1第三十章试题，备考的小伙伴赶紧来练练吧。

1.The concept of____is based on the belief that the types of individual difference which are protected by anti-discrimination legislation are crude and irrelevant to successful performance, and that an organisation can benefit from embracing all kinds of difference.

Which words correctly complete this sentence?

A Equal opportunity

B Managing diversity

C Diversification

答案：B

2. Kolb provides a useful descriptive model of adult learning.

Which of the following is the correct sequence of the four stages of the learning cycle?

A Active experimentation, observation and reflection, abstract conceptualisation, concrete experience

B Concrete experience, abstract conceptualisation, active experimentation, observation and reflection

C Abstract conceptualisation, observation and reflection, active experimentation, concrete experience

D Concrete experience, observation and reflection, abstract conceptualisation, active experimentation

答案：D

3. Which of the following features of organisational structure is not associated with flexibility and adaptability?

A Horizontal structure

B Shamrock organisation

C Scalar chain

答案：C

4. Which of the following is the role of the secretary of a committee?

A Guiding discussion in committee meetings

B Selecting members of the committee

C Taking and circulating minutes of the meeting

D Determining the agenda of the meeting

答案：C

5. Which of Handy\\'s \\'gods\\' is associated with \\'power culture\\'?

A Zeus

B Apollo

C Athena

D Dionysus

答案：A

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(ii) Calculate the probability of the net profit being less than ￡75 million. (2 marks)

正确答案：

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

正确答案：

 

(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has

documented that the finance director explained that Batik commenced trading on 7 October 2005, after

being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.

(4 marks)

Required:

Identify and comment on the implications of the above matters for the auditor’s report on the financial

statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending

30 September 2006.

NOTE: The mark allocation is shown against each of the matters.

正确答案：
(ii) Wholly-owned foreign subsidiary
■ The cash transfer is a non-adjusting post balance sheet event. It indicates that Batik was trading after the balance
sheet date. However, that does not preclude Batik having commenced trading before the year end.
■ The finance director’s oral representation is wholly insufficient evidence with regard to the existence (or otherwise)
of Batik at 30 September 2005. If it existed at the balance sheet date its financial statements should have been
consolidated (unless immaterial).
■ The lack of evidence that might reasonably be expected to be available (e.g. legal papers, registration payments,
etc) suggests a limitation on the scope of the audit.
■ If such evidence has been sought but not obtained then the limitation is imposed by the entity (rather than by
circumstances).
■ Whilst the transaction itself may not be material, the information concerning the existence of Batik may be material
to users and should therefore be disclosed (as a non-adjusting event). The absence of such disclosure, if the
auditor considered necessary, would result in a qualified ‘except for’, opinion.
Tutorial note: Any matter that is considered sufficiently material to be worthy of disclosure as a non-adjusting
event must result in such a qualified opinion if the disclosure is not made.
■ If Batik existed at the balance sheet date and had material assets and liabilities then its non-consolidation would
have a pervasive effect. This would warrant an adverse opinion.
■ Also, the nature of the limitation (being imposed by the entity) could have a pervasive effect if the auditor is
suspicious that other audit evidence has been withheld. In this case the auditor should disclaim an opinion.

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

正确答案：D

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

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