有考友知道ACCA考试成绩有效期是多久吗？

发布时间：2021-06-08

最佳答案

ACCA考试分F阶段和P阶段，ACCA考试期限实行轮废制，即在一定时间里考完规定科目，否则成绩将会无效，ACCA F阶段不再设有时间限制，从P阶段通过第一门开始算有七年有效期。

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。

(iii) delegation. (3 marks)

正确答案：
(iii) DELEGATION is giving a subordinate the discretion to make decisions within a certain, defined sphere of influence. Therefore the superior must possess the authority to delegate. The key element here is discretion and the level of authority within a specific sphere which is behind the problems at Flavours Fine Foods. Authority should be clearly delegated as appropriate to the managers and, through them, to the supervisors.

over the existing company, Linden Limited. Bold plc would also be unquoted and would acquire the existing

Linden Limited shares in exchange for the issue of its own shares.

If the new structure is implemented, Bold plc will provide management services to Linden Limited, but the

amount that will be charged for these services is yet to be determined.

Required:

(i) State the capital gains tax (CGT) issues that Damian should be aware of before disposing of his shares

in Linden Limited to Bold plc. Your answer should include details of any conditions that will need to be

satisfied if an immediate charge to tax is to be avoided. (4 marks)

正确答案：
(c) (i) The proposed transaction broadly falls under the ‘paper for paper’ rules. Where this is the case, chargeable gains do not
arise. Instead, the new holding stands in the shoes (and inherits the base cost) of the original holding.
The company issuing the new shares must:
(i) end up with more than 25% of the ordinary share capital or a majority of the voting power of the old company,
OR
(ii) make a general offer to shareholders in the old company with a condition which would give the acquiring company
control of the company if accepted.
The exchange must be for bona fide commercial reasons and not have as its main purpose (or one of its main purposes)
the avoidance of capital gains tax or corporation tax.
The issue of shares by Bold plc satisfies these conditions, thus Damian, as a shareholder of Linden Limited, will not be
taxed on the exchange of shares.

interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)

正确答案：
(c) (i) Relocation costs
Direct assistance
Messier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of ￡8,000 without
increasing his UK income tax liability. Qualifying costs include the legal, professional and other fees in relation to the
purchase of a house, the costs of travelling to the UK and the cost of transporting his belongings. The costs must be
incurred before the end of the tax year following the year of the relocation, i.e. by 5 April 2010.
Assistance in the form. of a loan
Messier Ltd can provide Galileo with an interest-free loan of up to ￡5,000 without giving rise to any UK income tax.

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有考友知道ACCA考试成绩有效期是多久吗？

最佳答案

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。

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。