Managerial

Download CIMA Exam Practice Kit: Financial Accounting and Tax by Dak Patel, Walter Allan PDF

By Dak Patel, Walter Allan

CIMA examination perform Kits consolidate studying by way of supplying an in depth financial institution of perform questions. each one resolution offers a detailed research of the proper solution and highlights why the choices are unsuitable. CIMA examination perform Kits are perfect for scholars learning independently or attending a tutored revision direction. It supplementations the reliable CIMA learn structures and CIMA Revision playing cards with a wealth of extra questions and fabric targeted simply on utilizing what has been learnt to passing the examination. CIMA examination perform Kits support scholars organize with self belief for examination day, and to cross the recent syllabus first time. * is helping CIMA scholars to organize and go the hot syllabus first time * perform employing and showing wisdom so CIMA examiners can award you marks * offers labored solutions to completely clarify the right kind resolution, and research of flawed solutions - assisting CIMA scholars keep away from universal pitfalls

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Extra info for CIMA Exam Practice Kit: Financial Accounting and Tax Principles

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Underlying tax is the corporate income tax on the profits out of which dividends are paid by the foreign company. 2 A company prepares accounts to 31 December each year. 03 (ii) Paid interest on debentures (gross) This includes tax deducted at source at the rate of 15% (iii) Received dividends (gross) from other companies. 04 is 100,000 25,000 30,000 150,000 At 1 January 2004, the balance on the tax payable account was $110,000, being the estimated tax liability for the year ended 31 December 2003.

The supplier does not have to register for VAT, and consequently neither charges output tax on sales nor recovers input tax on acquisitions. Examples of exempt supplies in the UK are transactions in residential land and buildings, postal, insurance and banking services. (iii) A supply outside the scope of VAT is a particular supply made by a taxable supplier which is specifically excluded from the scope of the tax. e. e. where the service is conducted for a customer located outside the supplier’s tax jurisdiction).

5 Sales tax VAT Excise duty An annual duty on the capital value of property used as business premises (2 marks) (i) Sales tax VAT Excise duty An annual duty on the capital value of property used as business premises (2 marks) Distinguish a Wealth tax from an Inheritance or capital transfer tax. (4 marks) (ii) Why may the value of company shares or other business assets frequently be excluded in whole or in part from such taxes or taxed at a lower rate? 6 4:15 PM Exam Practice Kit: Financial Accounting and Tax Principles Which of the following is neither a condition for nor a feature of an effective excise duty?

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