ACCA习题练习

ACCA考试易错题(2019/6/26)
1题:Dijo Ltd carries on a food packaging and distribution business. The company’s business premises are separated into an office, which deals with the administration of the business, and a factory section, where the packaging and distribution take place.Dijo Ltd has always operated a ‘no smoking’ policy in the factory section, although there is no reference to this in any employee’s contract of employment. Smoking is permitted, however, in the office section, and this is a concern of resentment between office and factory staff, and for those office workers who do not smoke.Required:AdviseDijo Ltd: (c) how the company should proceed in order to ban smoking throughout its premises. (2 marks)
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(b)Compute the taxable income of WPL for the relevant tax year under the appropriate heads of income. Your answer should give clear reasons/explanations for the inclusion or exclusion in the computation of taxable income of each of the items listed above. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (24 marks)
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