ACCA考试

【多选题】下列企业可以认定为增值税一般纳税人的有( )。
A、总机构为一般纳税人，分支机构为小规模生产企业的纳税人
B、年应税销售额30万元从事成品油销售的加油站
C、年应税销售额40万元，财务会计核算健全的生产企业
D、年应税销售额为60万元的商业企业

【分析解答题】

【分析解答题】

【分析解答题】

【分析解答题】

【分析解答题】

【分析解答题】Ari operates a business as a designer of internet web pages for a variety of business clients. Unfortunately he has had some difficulty in recovering his full fees from a number of clients as follows:(a)Bi, a newly qualified accountant, toldAri that although she could only raise the cash to pay half of the outstanding fees she would, as an alternative to paying the other half, do all ofAri’s accountancy work for the coming year.Ari reluctantly agreed to this proposal.(b)Cas, a self-employed musician, toldAri that she could not pay any of the money she owed him. However, her father offered to payAri, but could only manage half of the total amount owe
D、Once againAri reluctantly agreed to accept the father’s payment of the reduced sum.(c)Dex, a self-employed car mechanic, without contactingAri, simply sent him a cheque for half of his fees stating that he,Dex, could not pay any more and that the cheque was in full settlement of his outstanding debt.Ari himself is now in financial difficulty and needs additional cash to maintain his business operation.Required:AdviseAri whether, in the context of contract law, he can recover any of the outstanding money fromBi,Cas andDex. (10 marks)

【分析解答题】Mark is a bank manager who collects valuable paintings but is currently facing financial problems.Andrew is a bank clerk, who has stolen various paintings and wishes to sell these paintings.Being aware of Mark’s financial situation,Andrew approaches Mark and asks him to help him sell the paintings and deposit the proceeds in a bank account. In return Mark will receive half the proceeds from the sale. Though reluctant, Mark putsAndrew in contact with a buyer and later opens a bank account in the name of a fictitious person at the branch he manages, and deposits thereinAndrew’s share of the proceeds of the sale of the stolen paintings.Required: (a) On the basis of the facts, analyse whether Mark may be held liable for committing the offence of money laundering in terms of the Prevention of Money LaunderingAct, 1994. (5 marks)