为了帮助考生系统的复习ACCA考试课程全面的了解2011年ACCA考试的相关重点，小编特汇总了ACCA历年考题，希望对您参加本次考试有所帮助！！
Section B-TWO questions ONLY to be attempted
Other Information
1.Lamri's outstanding non-current liabilities of $35 million,on which it pays interest of 8% per year,and its 30 million $1 issued equity capital will not change for the coming year.
2.Lamri's,Magnolia's and Strymon's profits are taxed at 28%,22% and 42% respectively.A withholding tax of 10% is deducted from any dividends remitted from Strymon.
3.The tax authorities where Lamri is based charge tax on profits made by subsidiary companies but give full credit for tax already paid by overseas subsidiaries.
4.All costs and revenues are in $ equivalent amounts and exchange rate fluctuations can be ignored.
Required:
(a)Calculate Lamri's dividend capacity for the coming year prior to implementing TE's proposal and after implementing the proposal.(14 marks)
(b)Comment on the impact of implementing TE's proposal and suggest possible actions Lamri may take as a result.(6 marks)
(20 marks)
