ACCA考试F1考试试题练习及答案（10）

发布时间：2020-08-16

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(a) Trevor, Joss, Michael and Leona are all managers in HGF Co experiencing conflict in their teams.Trevor responds to conflict by encouraging the individuals to bargain and negotiate.Joss puts emphasis on the task in hand and stresses that the group effort must be superior toindividual effort.Michael likes to use his power as manger to force a settlement on his team. This causes some resentment amongst his team members.Leona ignores the conflict in the hope that the issue is trivial and the team will then continue to operate as normal.

The following are management responses to conflict:

A Denial

B Compromise

C Dominance

D Integration/Collaboration

For each manager, select the response that they use to conflict.

(i) Trevor

(ii) Joss

(iii) Michael

(iv) Leona

(b) Are the following statements about conflict resolution true or false?

(i) Compromises result in all parties being satisfied

(ii) A win-win situation is rare, but is the best solution to conflict resolution

(iii) A lose-lose situation is not possible

(iv) Win-lose situations can result in damaged relationships within the team

答案:(a) (i) B Compromise involves bargaining, negotiating and conciliating.

(ii) D Integration/collaboration involves emphasis being put on the task and individual esteem being subordinate to the needs of the group.

(iii) C Dominance is the application of power or influence to settle the conflict.

(iv) A Ignoring the issue is known as denial.

(b) (i) False Even positive compromises only result in half-satisfied needs.

(ii) True Win-win situations can result in mutual respect and co-operation.

(iii) False Compromise comes into the category.

(iv) True If one team member gets what they want at the expense of another, relationships within the team may break down.

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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) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that

would be payable for the year ended 31 March 2007 if he pays himself a gross salary of ￡31,000, plus

a net dividend of ￡10,000, instead of a gross salary of ￡42,648. (4 marks)

正确答案：

 

In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

What is the correct treatment of the estate income for individual income tax purposes?

A.The estate income is not taxable

B.The estate income will be taxed as occasional (ad hoc) income

C.The estate income will be taxed as other income

D.The estate income will be taxed as service income

正确答案：A

(c) Assuming that she will survive until July 2009, advise on the lifetime inheritance tax (IHT) planning

measures that could be undertaken by Debbie, quantifying the savings that can be made. (7 marks)

For this question you should assume that the rates and allowances for 2004/05 apply throughout.

正确答案：
(c) Debbie survives until July 2009
Debbie should consider giving away some of her assets to her children, while ensuring that she still has enough to live on.
Such gifts would be categorised as PETs. Although Debbie will not survive seven years (at which point the gifts would fall out
of Debbie’s estate for IHT purposes), taper relief will reduce the amount chargeable to IHT. If gifts were made prior to July
2005, 40% taper relief would be available.
It is important to remember that Debbie’s annual exemptions will reduce the value of any PET when assets are gifted. Debbie
has not used her annual exemption for the last two years, and so she can gift ￡6,000 (2 x ￡3,000) in the current tax year
as well as ￡3,000 per year in future tax years. Debbie could therefore give away ￡18,000, saving tax of ￡7,200 (￡18,000
x 40%). Debbie can also make small exempt gifts of up to ￡250 per donee per year.
Debbie should consider making gifts to Allison’s children instead of Allison (using, for example, an accumulation &
maintenance trust). This would ensure that the gifts were excluded from Allison’s estate.
It does not make sense for Debbie to gift shares in Dee Limited, as these qualify for full business property relief and therefore
are not subject to IHT.
As Andrew is shortly to be married, Debbie could give up to ￡5,000 in consideration of his marriage. This would save ￡2,000
in IHT.
Expenditure out of normal income is also exempt from IHT. This is where the transferor is left with sufficient income to
maintain his/her usual standard of living. Broadly, you need to demonstrate evidence of a prior commitment, or a settled
pattern of expenditure.
If substantial gifts are made, the donees would be advised to consider taking out insurance policies on Debbie’s life to cover
the potential tax liabilities that may arise on PETs in the event of her early death.

11 The following information is available for Orset, a sole trader who does not keep full accounting records:

$

Inventory 1 July 2004 138,600

30 June 2005 149,100

Purchases for year ended 30 June 2005 716,100

Orset makes a standard gross profit of 30 per cent on sales.

Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A $2,352,000

B $1,038,000

C $917,280

D $1,008,000

正确答案：D

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