ACCA每日考场 71期答案解析

Mr Saddler transferred his business to a quoted company on 1 August 2012 realising a gain of ￡46,000. The consideration comprised cash of ￡16,000 and shares with nominal value of ￡50,000 and market value of ￡60,000. What is the base cost of the new shares for Mr Saddler? A. ￡15,152. B. ￡36,316. C. ￡23,684. D. ￡14,000.

正确答案：C

答案解析：

The correct answer is: ￡23,684. ￡ Gain 46,000 Less: held-over [60,000 / (16,000 + 60,000)] x ￡46,000 (36,316) Chargeable gain on transfer 9,684 Base cost of shares ￡(60,000 - 36,316) = 23,684 s162 Incorporation relief available.