A.全过程控制
B.全方位控制
C.系统控制
D.动态控制
第1题
(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending
31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)
第2题
(ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, taking
advantage of all available reliefs. (3 marks)
第3题
(ii) Assuming the new structure is implemented with effect from 1 August 2006, calculate the level of
management charge that should be made by Bold plc to Linden Limited for the year ended 31 July
2007, so as to minimise the group’s overall corporation tax (CT) liability for that year. (2 marks)
第4题
(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposed
restructuring of the Rapier Ltd group.
(i) The immediate tax implications of the restructuring. (6 marks)
第5题
For the year ended 5 April 2016, OK-Joe Ltd’s taxable total profits, before taking account of director’s remuneration, are £65,000. After allowing for employer’s class 1 national insurance contributions (NIC) of £5,141, Joe’s gross director’s remuneration is £59,859.
The figure for employer’s NIC of £5,141 is after deducting the £2,000 employment allowance.
Required:
Calculate the overall saving of tax and NIC for the year ended 5 April 2016 if Joe had instead paid himself gross director’s remuneration of £8,000 and net dividends of £45,600.
Notes:
1. You are expected to calculate the income tax payable by Joe, the class 1 NIC payable by both Joe and OK-Joe Ltd, and the corporation tax liability of OK-Joe Ltd for the year ended 5 April 2016. 2. You should assume that the rate of corporation tax remains unchanged.
第6题
Tax-Less Software Corporation is considering an investment of $400,000 in equipment for producing a new tax preparation software package. The equipment has an expected life of 4 years. Sales are expected to be 60,000 units per year at a price of $20 per unit. Fixed costs excluding depreciation of the equipment are $200,000 per year, and variable costs are $12 per unit. The equipment will be depreciated over 4 years using the straight line method with a zero salvage value. Working capital requirements are assumed to be 1/12 of annual sales. The market capitalization rate for the project is 15% per year, and the corporation pays income tax at the rate of 34%. What is the project’s NPV? What is the breakeven volume?
A、$181,845 & 37,500
B、$191,845 & 38,500
C、$191,845 & 40,500
D、$181,845 & 39,500
第7题
(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)
第8题
When the expected tax rate changes, deferred tax:
A.expense is calculated using current tax rates with no adjustments.
B.liability and asset accounts are adjusted to reflect the new expected tax rate.
C.liability and asset accounts are maintained at historical tax rates until they reverse.
第9题
(b) Calculate Alvaro Pelorus’s capital gains tax liability for the tax year 2006/07 on the assumption that all
available reliefs are claimed. (8 marks)
第10题
reporting information:
·Deferred tax asset of $1,000.
·Deferred tax liability of $5,000.
Based only on this information and the news that the tax rate will decline to 40%, Bao Corporation’s:
A.deferred tax asset will be reduced by $400 and deferred tax liability will be reduced by $2,000.
B.deferred tax liability will be reduced by $1,000 and income tax expense will be reduced by $800.
C.deferred tax asset will be reduced by $200 and income tax expense will be reduced by $1,000.
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