ACCA F6必会题:Chargeable gains for individuals中国ACCA考试网
ACCA作者 编者: qhw 预计阅读时间: 4分钟 ACCA发布时间 发布时间:2020-02-28

ACCA报名、考试、查分时间、免费短信提醒

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
中国ACCA考试网(www.chinaacca.org)综合整理提供干货资讯,来源:网络,若标明原创文章,经授权转载,若需引用或转载,请注明出处 ,仅供参考、交流之目的。
中国ACCA考试网

搜索标签

备考工具

    报名入口 学姐在线 资料下载 费用一览

登录

登录

请输入您的昵称
您正在备考ACCA哪一阶段?
您目前从事什么行业?