ACCA考试 2022_07_10 每日一练
(c) Explain the capital gains tax (CGT) and income tax (IT) issues Paul and Sharon should consider in deciding
which form. of trust to set up for Gisella and Gavin. You are not required to consider inheritance tax (IHT) or
stamp duty land tax (SDLT) issues. (10 marks)
You should assume that the tax rates and allowances for the tax year 2005/06 apply throughout this question.
(b) Explain Kohlberg’s three levels of moral development and identify the levels of moral development
demonstrated by the contributions of Gary Howells, Vanda Monroe and Martin Chan. (12 marks)
(d) There is considerable evidence to suggest that as a result of implementation problems less than 50% of all
acquisitions achieve their objectives and actually end up reducing shareholder value.
Required:
Provide Ken with a brief report on the most likely sources of integration problems and describe the key
performance indicators he should use to measure progress towards acquisition objectives. (15 marks)
(b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)
Is the following statement true or false?
A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.
A.True
B.False
(b) Explain what effect the acquisition of Di Rollo Co will have on the planning of your audit of the consolidated
financial statements of Murray Co for the year ending 31 March 2008. (10 marks)
(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)
(b) The Superior Fitness Co (SFC), which is well established in Mayland, operates nine centres. Each of SFC’s
centres is similar in size to those of HFG. SFC also provides dietary plans and fitness programmes to its clients.
The directors of HFG have decided that they wish to benchmark the performance of HFG with that of SFC.
Required:
Discuss the problems that the directors of HFG might experience in their wish to benchmark the performance
of HFG with the performance of SFC, and recommend how such problems might be successfully addressed.
(7 marks)