ACCA《F6税务》考点练习题(1)

特许公认会计师ACCA/CAT考试网 鲤鱼小编 更新时间:2016-10-14

 

      个体经营者
  Question:Ray draws accounts annually to 31 December. He decides to change his accounts date and does so by drawing up a 16 month set of accounts covering the period 1 January 2011 to 30 April 2012.
  What is the tax year of change?
  A. 2010/11
  B. 2011/12
  C. 2013/14
  D. 2012/13
  The correct answer is: 2011/12.
  Earlier of:
  2011/12 (first tax year in which there are no accounts drawn to 31 December) or
  2012/13 (first tax year in which accounts are drawn to 30 April).
  Year of change is therefore 2011/12.
 
       税务中的伙伴关系
  Question:Rainer started trading on 1 May 2012, and incurred a trading loss in the period to 31 March 2013.
  In which two of the following ways may the trading loss be relieved?
  A. Against general income of the previous three years (LIFO), and then gains.
  B. Against future trading profits.
  C. Against general income of the previous three years (FIFO).
  D. Against general income of the previous three years (LIFO).
  E. Against general income of the previous three years (FIFO), and then gains.
  The correct answers are: Against general income of the previous three years (FIFO); Against future trading profits.
  解析:Early years loss relief is available if there is a loss in any of the first four tax years of trade. The loss is relieved against general income of the previous three years on a FIFO basis.
  The claim for early years loss relief may not be extended so as to relieve the loss against gains.
  Relief is also available against future trading profits.
 

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