ACCA考试易错题（2019/10/25）

第1题：

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第2题： (b) State the due date(s) for the payment of any capital gains tax calculated in (a) above. (2 marks)

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第3题：In relation to voluntary representation: (b)Describe the types of powers of attorney that may be granted and the form they must take. (3 marks)

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第4题： (a)

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第5题：Sid is a director of two listed public companies in which he has substantial shareholdings: Trend plc and Umber plC、The annual reports of both Trend plc and Umber plc have just been drawn up although not yet disclose D、They show that Trend plc has made a surprisingly big loss and that Umber plc has made an equally surprising big profit. On the basis of this information Sid sold his shares in Trend plc and bought shares in Umber plC、He also advised his brother to buy shares in Umber plC、Vic who is also a shareholder in both companies sold a significant number of shares in Umber plc only the day before its annual report was publishe D、Required: (b) In particular advise Vic as to his position. (2 marks)

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