ISO45001标准与GB／T28001标准（)。

A. 1995年

B. 1996年

C. 2013年

D. 2018年

A.与承包方对组织提出的要求

B.工作人员对组织提出的要求

C.安全生产监管机构的通知要求

D.行业协会的职业健康安全标准

此题为判断题(对，错)。

Jerome made the following gifts to family members during the tax year 2014–15:

(1) On 28 May 2014, Jerome made a gift of a house valued at ￡187,000 to his wife. Jerome’s uncle had originally purchased the house on 14 July 1995 for ￡45,900. The uncle died on 12 June 2004, and the house was inherited by Jerome. On that date, the house was valued at ￡112,800. Jerome has never occupied the house as his main residence.

(2) On 24 June 2014, Jerome made a gift of his entire 12% holding of 12,000 ￡1 ordinary shares in Reward Ltd, an unquoted trading company, to his son. The market value of the shares on that date was ￡98,400. The shares had been purchased on 15 March 2006 for ￡39,000. On 24 June 2014, the market value of Reward Ltd’s chargeable assets was ￡540,000, of which ￡460,000 was in respect of chargeable business assets. Jerome and his son have elected to hold over the gain on this gift of a business asset.

(3) On 7 November 2014, Jerome made a gift of an antique bracelet valued at ￡12,200 to his granddaughter. The antique bracelet had been purchased on 1 September 2001 for ￡2,100.

(4) On 29 January 2015, Jerome made a gift of nine acres of land valued at ￡78,400 to his brother. He had originally purchased ten acres of land on 3 November 2005 for ￡37,800. The market value of the unsold acre of land as at 29 January 2015 was ￡33,600. The land has never been used for business purposes.

Required:

(a) Calculate Jerome’s chargeable gains for the tax year 2014–15. Note: You should ignore inheritance tax. (7 marks)

(b) For each of the four recipients of assets (1) to (4) gifted from Jerome, state their respective base cost for capital gains tax purposes. (3 marks)

l gas and oil. Gasnature jointly owns an underground storage facility with another entity, Gogas. Both parties extract gas from offshore gas fields, which they own and operate independently from each other. Gasnature owns 55% of the underground facility and Gogas owns 45%. They have agreed to share services and costs accordingly, with decisions regarding the storage facility requiring unanimous agreement of the parties. The underground facility is pressurised so that the gas is pushed out when extracted. When the gas pressure is reduced to a certain level, the remaining gas is irrecoverable and remains in the underground storage facility until it is decommissioned. Local legislation requires the decommissioning of the storage facility at the end of its useful life. Gasnature wishes to know how to treat the agreement with Gogas including any obligation or possible obligation arising on the underground storage facility and the accounting for the irrecoverable gas. (9 marks)

(b) Gasnature has entered into a 10-year contract with Agas for the purchase of natural gas. Gasnature has made an advance payment to Agas for an amount equal to the total quantity of gas contracted for 10 years which has been calculated using the forecasted price of gas. The advance carries interest of 6% per annum, which is settled by way of the supply of extra gas. Fixed quantities of gas have to be supplied each month and there is a price adjustment mechanism in the contract whereby the difference between the forecasted price of gas and the prevailing market price is settled in cash monthly. If Agas does not deliver gas as agreed, Gasnature has the right to claim compensation at the current market price of gas. Gasnature wishes to know whether the contract with Agas should be accounted for under IFRS 9 Financial Instruments. (6 marks)

(c) Additionally, Gasnature is finalising its financial statements for the year ended 31 August 2015 and has the following issues:

(i) Gasnature purchased a major refinery on 1 January 2015 and the directors estimate that a major overhaul is required every two years. The costs of the overhaul are approximately $5 million which comprises $3 million for parts and equipment and $2 million for labour. The directors proposed to accrue the cost of the overhaul over the two years of operations up to that date and create a provision for the expenditure. (4 marks)

(ii) From October 2014, Gasnature had undertaken exploratory drilling to find gas and up to 31 August 2015 costs of $5 million had been incurred. At 31 August 2015, the results to date indicated that it was probable that there were sufficient economic benefits to carry on drilling and there were no indicators of impairment. During September 2015, additional drilling costs of $2 million were incurred and there was significant evidence that no commercial deposits existed and the drilling was abandoned. (4 marks)

Required:

Discuss, with reference to International Financial Reporting Standards, how Gasnature should account for the above agreement and contract, and the issues raised by the directors.

Note: The mark allocation is shown against each of the items above.

Professional marks will be awarded in question 3 for clarity and quality of presentation. (2 marks)

bsequent events, if any, is/are correct?

(1) Auditors do not have a responsibility to perform. procedures to identify subsequent events after the date of the auditor’s report

(2) Where a material adjusting subsequent event is identified after the financial statements are issued, but prior to approval by the shareholders, the auditor should include a qualified opinion in their audit report if management refuses to adjust the financial statements for the event

A.1 only

B.2 only

C.Both 1 and 2

D.Neither 1 nor 2

aining estimated life of 16 years. The property had not been revalued. On 1 October 2014, Tilly decided to sell the property and correctly classified it as being ‘held-for-sale’. A property agent reported that the property’s fair value less costs to sell at 1 October 2014 was expected to be $790,500 which had not changed at 31 March 2015.

What should be the carrying amount of the property in Tilly’s statement of financial position as at 31 March 2015?

A.$775,000

B.$790,500

C.$765,000

D.$750,000

rnings were $200,000. During the year ended 31 March 2015, Zeta purchased goods from Wilmslow totalling $320,000. At 31 March 2015, one quarter of these goods were still in the inventory of Zeta. Wilmslow applies a mark-up on cost of 25% to all of its sales.

At 31 March 2015, the retained earnings of Wilmslow and Zeta were $450,000 and $340,000 respectively.

What would be the amount of retained earnings in Wilmslow’s consolidated statement of financial position as at 31 March 2015?

A.$706,000

B.$542,000

C.$498,000

D.$546,000

tration of Taxation (State Tax Bureau)?

A.Enterprise income tax (EIT)

B.Individual income tax (IIT)

C.Land appreciation tax (LAT)

D.Business tax (BT)

price of $5 per unit. Actual sales volumes in the period were as budgeted but the actual sales price achieved was only $4 per unit. This was because a competitor launched a similar product at the same time. Caf Co had been unaware that this was going to happen when it prepared its budget and, had it known this, it would have revised its expected selling price to $3·80 per unit, which was the price of the competitor’s product.

What is the sales price planning variance?

A.$12,000 A

B.$12,000 F

C.$2,000 F

D.$2,000 A