W Ltd had trade profits of ?290,500 for the year ended 31 March 2013.
　　Question：The company received a dividend of £9,000 on 1 November 2012.
　　The corporation tax payable by W Ltd for the year ended 31 March 2013 is:
　　A. £69,720
　　B. £58,124
　　C. £58,100
　　D. £57,312
　　The correct answer is: £58,124.
　　解析：Dividend is grossed up.
　　£9,000 x 100/90 = £10,000
　　Therefore, augmented profits are £300,500.
　　Hence, corporation tax at 24% less marginal relief applies.
　　£290,500 x 24% = £69,720
　　less: marginal relief
　　1/100(£1,500,000 - £300,500) x £290,500/£300,500 = £11,596
　　Therefore corporation tax = £69,720 - £11,596 = £58,124.
　　高顿网校温馨提醒
　　各位考生，2015年ACCA备考已经开始，为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的ACCA题库（包括精题真题和全真模考系统），题库里附有详细的答案解析，学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>
 
ACCA网络课程课程专业名称讲师试听
85%的人正在学习该课程ACCA 全维度网课体验课程
实景课堂与独立录制
覆盖所有知识点，根据学习计划推进学习进度
高顿名师
70%的人正在学习该课程ACCA网课全科卡（8.2折）
为零基础刚开始学习ACCA的学员特别定制		高顿名师

展开全文