下列关于投资方因其他投资方对其子公司增资而导致本投资方持股比例下降，从而丧失控制权但能实施共同控制或重大影响的处理的说法中，正确的有(　)。 A. 个别财务报表中，应当对该项长期股权投资从成本法转为权益法核算 B. 个别财务报表中，应当按照新的持股比例确认本投资方应享有的原子公司因增资扩股而增加净资产的份额，与应结转持股比例下降部分所对应的长期股权投资原账面价值之间的差额计入当期损益 C. 个别报表中，应当按照新的持股比例视同自取得投资时即采用权益法核算进行调整 D. 在合并财务报表中，

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• 1甲公司发生的投资业务如下：(1)20×3年7月1日，甲公司以银行存款2800万元购入A公司40%的股权，对A公司具有重大影

  甲公司发生的投资业务如下：(1)20×3年7月1日，甲公司以银行存款2800万元购入A公司40%的股权，对A公司具有重大影响，A公司可辨认净资产的公允价值为7500万元(等于账面价值)。20×3年下半年A公司实现净利润4000万元，因其他债权投资增加其他综合收益3000万元。(2)20×4年1月至6月期间，A公司宣告并发放现金股利2000万元，实现净利润740万元，因其他债权投资减少其他综合收益1000万元。(3)20×4年7月1日，甲公司决定出售其持有的A公司25%的股权，出售股权后甲公司持有A公司15%的股权，对原有A公司不具有重大影响，甲公司将其指定为以公允价值计量且其变动计入其他综合收益的金额资产。出售取得价款为3200万元，剩余15%的股权公允价值为1920万元。下列关于甲公司对该事项的会计处理，正确的有(　)。

  A. 甲公司个别报表中应确认投资收益140万元

  B. 对于未出售部分的股权，在丧失共同控制或重大影响之日的公允价值与账面价值之间的差额计入当期损益

  C. 原股权投资因采用权益法核算而确认的其他综合收益应在终止采用权益法核算时转入当期损益

  D. 甲公司个别报表中应确认的投资收益为1024万元

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• 2李某为甲房地产公司的置业顾问，月工资5200元，由于销售业绩显著，2019年1月评为公司优秀员工，获得去三亚旅游的机

  李某为甲房地产公司的置业顾问，月工资5200元，由于销售业绩显著，2019年1月评为公司优秀员工，获得去三亚旅游的机会，发生旅游费8000元;当月企业从李某的工资中代其缴纳了五险一金1400元，没有专项附加扣除项目。李某2019年1月应预扣预缴个人所得税(　)元。

  A. 204

  B. 0

  C. 354

  D. 216

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• 3个人作品以图书、报刊形式出版、发表取得的所得应按(　)税目计征个人所得税。 A. 工资、薪金所得 B. 劳务

  个人作品以图书、报刊形式出版、发表取得的所得应按(　)税目计征个人所得税。

  A. 工资、薪金所得

  B. 劳务报酬所得

  C. 特许权使用费所得

  D. 稿酬所得

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• 4张先生为自由职业者，2019年5月取得如下所得：从境内A上市公司取得股息所得16000元，持股满6个月，从境内B非上市公

  张先生为自由职业者，2019年5月取得如下所得：从境内A上市公司取得股息所得16000元，持股满6个月，从境内B非上市公司取得股息所得7000元，取得国债利息收入5000元。张先生上述所得应缴纳个人所得税(　)元。

  A. 4600

  B. 3000

  C. 2000

  D. 5600

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• 5Ace Ltd placed the following notice in the January edition of its company journal to request help in

  Ace Ltd placed the following notice in the January edition of its company journal to request help in solving a problem with one of its computer products – the Brag: '£10,000 reward to any employee who can design a solution to the Brag problem before 1 April'.

  Cid, who was married to an employee of Ace Ltd, read the journal and thought that he could solve the problem, so started work on it. Ed, employed by Ace Ltd, also saw the advert and decided to work on it. Ed solved the problem, but before he could notify Ace Ltd, the company decided to cancel the Brag product and placed a note in the March edition of its journal cancelling the reward.

  Required

  (a) Identify whether an offer of reward creates a unilateral or bilateral contract (2 marks)

  (b) State whether Cid has any right of action against Ace Ltd for the work that he did in attempting to solve the Brag problem (2 marks)

  (c) State whether Ed has any right of action against Ace Ltd for the work that he did in solving the Brag problem

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• 6In the context of employment law, which of the following is an AUTOMATICALLY fair ground for dismiss

  In the context of employment law, which of the following is an AUTOMATICALLY fair ground for dismissing an employee?

  A. Legal prohibition

  B. Unofficial industrial action

  C. Redundancy

  D. Refusal to join a trade union

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• 7Which two of the following are AUTOMATICALLY unfair grounds for dismissing an employee? A. Engaging

  Which two of the following are AUTOMATICALLY unfair grounds for dismissing an employee?

  A. Engaging in trade union activity

  B. Constructive dismissal

  C. Dismissal on transfer of employment to a new undertaking

  D. Redundancy

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• 8Employment law is a mixture of common law and statutory provisions. Which of the following is purely

  Employment law is a mixture of common law and statutory provisions. Which of the following is purely based on statutory?

  A. Wrongful dismissal

  B. Unfair dismissal

  C. Summary dismissal

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• 9Before making an administration order the court must be satisfied not only that the company is (or i

  Before making an administration order the court must be satisfied not only that the company is (or is likely to become) unable to pay its debts, but also that the order is likely to achieve at least one of various objectives.Which three of the following objectives would be sufficient for that purpose?

  A. To achieve better results for creditors than an immediate winding-up.

  B. The prevention of unemployment among the workforce.

  C. A speedier resolution than under a winding up.

  D. The more advantageous realisation of assets than in a liquidation.

  E. The survival of the company as a going concern.

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• 10Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will wor

  Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will work in the London, Manchester, Glasgow or Belfast factories and will relocate on one month's notice. For the last 2 and a half years Simon has worked in the London factory. Simon is given notice of dismissal.In which one of the following cases will Simon's dismissal not be treated as being caused by redundancy?

  A. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice.

  B. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice to begin work in Belfast. He refuses.

  C. Gnome Knives Ltd has ceased manufacturing in the UK and gives Simon one month's pay in lieu of notice.

  D. Gnome Knives Ltd intends to cease business in the UK and gives Simon one month's notice.

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