随着6月份ACCA考试的落幕，接下来广大ACCA学员迎战的将是分季机考改革的第一次考试——2016年9月份ACCA考试，还没报名的学员赶快报名吧，ACCA考试报名越早费用越低哦（提前报名阶段费用最便宜，常规报名阶段次之，后期报名最贵）……今天ACCA考试网为大家带来的每日一练题目是ACCA F6的经典题型：Chargeable gains for individuals。

　　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