ACCA、每日一小考25期考题+解析

ACCA每日一小考 题目
The directors of Fritton have just been told by their accountants of a loophole the accountants believe they can exploit through trading in a certain country abroad, the Southern Equatorial Republic. They can exploit this country's tax regime by electing that their worldwide profits are treated as taxable there and, because the tax rate there is very low, paying very little tax. This will mean that Fritton will have zero chargeable profits and will not be taxed in its home country.
However there has been considerable adverse publicity in Fritton's home country about the use of this loophole. The local tax authorities are also investigating whether the loophole is valid.
The tax situation was discussed at a recent board meeting. Which of the following views expressed at the meeting is an example of Gray, Owen and Adams' radical feminist viewpoint?

A. Why shouldn't we do what other companies are doing and make the most of the loophole; our obligation is to our shareholders.
B. Everybody should happily pay whatever amount of tax is fair.
C. We shouldn't make the most of small print in the tax legislation to avoid our obligations to the society we operate in.
D. We should be careful of exploiting this loophole. The bad publicity we may obtain may cause customers to boycott our goods.

正确答案：B      
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答案解析：
The correct answer is: Everybody should happily pay whatever amount of tax is fair. This viewpoint expresses the radical feminist view of the need for co-operation in society.

We should be careful of exploiting this loophole. The bad publicity we may obtain may cause customers to boycott our goods is an example of the expedient viewpoint. Why shouldn't we do what other companies are doing and make the most of the loophole; our obligation is to our shareholders is an example of the pristine capitalist viewpoint. We shouldn't make the most of small print in the tax legislation to avoid our obligations to the society we operate in is quite close to the radical feminist viewpoint, but is better characterized as supporting a social contract.