(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom.
(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)
(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)
(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are
due and identify any further issues relevant to Galileo relating to the payments. (3 marks)
A、Musical comedies were hugely popular
B、Lighthearted productions were common.
C、It was a time after World War II, and people were in a state of happy complacency, enjoying a carefree life free from the burdens of being at war.
D、All the above.
(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that has
been separately disclosed on the face of the income statement. The equipment cost $1·2 million when it was
purchased in April 1996 and was being depreciated on a straight-line basis over 20 years. (6 marks)
Required:
For each of the above issues:
(i) comment on the matters that you should consider; and
(ii) state the audit evidence that you should expect to find,
in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended
31 March 2006.
NOTE: The mark allocation is shown against each of the three issues.
Text II Americans generally consider themselves to be frank, open, and direct in their dealings with other people. In their daily conversation, they may chat with each other in a more direct way. “Let’s lay our cards on the table,” they say. Or, “Let’s stop playing games and get to the point.” Unlike statements from other nations, these and many other phrases show the Americans’ idea that people should clearly state what they think about and what they want. Americans tend to believe that disagreements are best settled by means of long discussions among the people involved. If I dislike something you are doing, I should tell you about it directly so you will know, clearly and from me personally, how I feel about it. They do not prefer to hide their feelings, which may make themselves uneasy. For them, bringing in other people to solve the problem is regarded as somewhat strange. And the former will be looked upon as one who is not brave enough to speak directly to someone else. Americans will often speak openly and directly to others about things they dislike. They will try to do so in a manner they call “constructive”, that is, a manner which the other person will not find offensive or unacceptable. If they do not speak openly about what is in their minds, they will often express their meanings in nonverbal ways (without words, but through facial expressions, body positions, and gestures). They believe it is also a good way to show their feelings. Americans are not taught, as people in many Asian countries are, that they should hide their feelings. Their words, the tone of their voices, or their facial expressions will usually reveal when they are feeling angry, unhappy, confused, or happy and satisfied. 6. According to the passage, ______________.
A、Americans don’t state clearly what they think and want
B、Americans use body language to defend other people
C、Americans seldom speak openly
D、Americans state clearly what they want
Text II Americans generally consider themselves to be frank, open, and direct in their dealings with other people. In their daily conversation, they may chat with each other in a more direct way. “Let’s lay our cards on the table,” they say. Or, “Let’s stop playing games and get to the point.” Unlike statements from other nations, these and many other phrases show the Americans’ idea that people should clearly state what they think about and what they want. Americans tend to believe that disagreements are best settled by means of long discussions among the people involved. If I dislike something you are doing, I should tell you about it directly so you will know, clearly and from me personally, how I feel about it. They do not prefer to hide their feelings, which may make themselves uneasy. For them, bringing in other people to solve the problem is regarded as somewhat strange. And the former will be looked upon as one who is not brave enough to speak directly to someone else. Americans will often speak openly and directly to others about things they dislike. They will try to do so in a manner they call “constructive”, that is, a manner which the other person will not find offensive or unacceptable. If they do not speak openly about what is in their minds, they will often express their meanings in nonverbal ways (without words, but through facial expressions, body positions, and gestures). They believe it is also a good way to show their feelings. Americans are not taught, as people in many Asian countries are, that they should hide their feelings. Their words, the tone of their voices, or their facial expressions will usually reveal when they are feeling angry, unhappy, confused, or happy and satisfied. 6. According to the passage, ______________
A、Americans don’t state clearly what they think and want
B、Americans use body language to defend other people
C、Americans seldom speak openly
D、Americans state clearly what they want
The current monarch and head of state of the U.K. is _________.
A.Elizabeth II
B.Anne II
C.Catherine II
D.Mary II
听力原文: In the 1940's and 50's, it was not likely that a young black teenager from New York's Harlem would ever have the chance to play in the world's biggest tennis tournaments. But Althea Gibson did play, and what's more, she won.
Althea was born in Silver, South Carolina, in 1927. When Althea was still a child, her family moved north to New York City. While Althea was in junior high school, she became interested in paddle tennis. She practiced every chance she got, and soon she was good enough to win a medal.
One day, a Black musician named Buddy Walker saw Althea playing paddle tennis. He realized how good she was. ,So he bought her a real tennis racket and took her to a tennis court. Althea instantly fell in love with tennis. She started playing in the All Black American Tennis Association Tournaments. When she was just fifteen, Althea played in the New York State Girls' Open Tennis Tournament and got as far as the finals. In 1942, World War II case along, and there were no more tournaments for four years. But when the tournaments started again in 1946, Althea instantly became a star. She won every American Tennis Association tournament from 1946 to 1957.
By 1958 she had won the United States Championship twice, as well as winning twice more at Wimbledon. Althea became a professional player in 1959 and won the professional championship in 1960.
(33)
A.New York City.
B.Harlem.
C.Silver,South Carolina.
D.California.
(ii) State the principal audit procedures to be performed on the consolidation schedule of the Rosie Group.
(4 marks)
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.
(3 marks)
(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without
giving rise to a UK income tax liability. (2 marks)
为了保护您的账号安全,请在“简答题”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!