ACCA F6必会题:Chargeable gains for individuals

来源:中国ACCA考试网发布时间:2020-02-28 15:40发布者:qhw

Question:Shares in Tango plc are quoted at 150 - 160p.
 
The highest and lowest marked bargains were 148p and 156p.
 
If the shares are gifted, their value, per share, for capital gains purposes would be:
 
A. 155p
 
B. 152p
 
C. 152.5p
 
D. 150p
 
The correct answer is: B
 
Valuation is lower of:
 
- Lower quoted price + 0.25 x (higher quoted price - lower quoted price)
 
150 + 0.25 x (160 - 150) = 152.5
 
- The average of the highest and lowest marked bargains
 
(148 + 156) / 2 = 152
 
ie. 152p
2020ACCA考试资料包,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频
 
 

本文由中国ACCA考试网编辑发布,如需引用或转载请注明出处。
想要了解更多更全的ACCA资讯,关注微信号:ACCAer111

ACCA资料下载

四大会计事务所官方考纲下载

CopyRight © 2005-2020 Chinaacca.org All Rights Reserved. 中国ACCA考试网 版权所有