Question：Shares in Tango plc are quoted at 150 - 160p.
The highest and lowest marked bargains were 148p and 156p.
If the shares are gifted, their value, per share, for capital gains purposes would be:
A. 155p
B. 152p
C. 152.5p
D. 150p
The correct answer is:B
Valuation is lower of:
- Lower quoted price + 0.25 x (higher quoted price - lower quoted price)
150 + 0.25 x (160 - 150) = 152.5
- The average of the highest and lowest marked bargains
(148 + 156) / 2 = 152
ie. 152p
　　高顿网校温馨提醒
　　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>>>

微信扫一扫，关注ACCA*7资讯，满满的干货喂饱你！ACCA微信公众号：gaodunaccaACCA分享与交流QQ群：227573128 

展开全文