BPT考前押题:重中之重要掌握 1、QB13 Gamble and Watts PLC(35 marks) ·Employee remuneration ·Share schemes ·Ethics on tax avoidance schemes 2、QB2 Kirsty,Theresa and Caroline(40 marks) ·Partnership with a loss ·Disposal with contingent consideration ·Sale of partnership share ·Overseas income 3、Q28 Spilte Ltd(40 marks) ·VAT on property ·Capital gains groups ·Overseas expansion ·Overseas secondments ·Ethics 4、Q39 Upten PLC(30 marks) ·Share schemes ·Group and consortium relief ·Gains group issues 5、Q44 Delia,Chris and Ella ·Choice of business structure ·Profit extraction ·Venture capital Should Do 1、Q24 Shidam(25 marks) ·Close companies ·Intangible fixed assets ·Leases 2、Q49 John(25 marks) ·Termination payments ·Choice of employment package ·Venture capital 3、Q47 Marmalade Ltd(40 marks) ·Company purchase of own shares ·Sale of shares between individuals ·Ethics 4、Q51 Derek Woodhouse(35 marks) ·Gift of a sole trade business(lifetime or death comparison) ·Gift of shares ·Ethics ·Pension contributions 5、Q33 Staplit PLC(35 marks) ·Corporate anti-avoidance ·VAT on overseas services ·Incorporation of an overseas PE 对以上这些必须做应该掌握的知识点,如果各位小主看后,觉得还有比较薄弱的地方,请坚持坚持再坚持,做好最后的冲刺!最后祝大家考试顺利。 来源:微信号【ICAEW-ACA】,由中国ACA网【www.aca.cn】综合整理发布,若需引用或转载,请注明来源! |