2021年acca考试F6科目练习题与解析(3)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.In the tax year 2019/20 Claudio has taxable income (after deduction of his personal allowance) consisting of £3,000 of non-savings income and £12,500 of savings income.
What is Claudio's income tax liability for the tax year 2019/20?
A.£2,900
B.£2,700
C.£3,100
D.£2,500
2.Mike and Delia are a married couple. In the tax year 2019/20, Mike has taxable non-savings income (after deducting his personal allowance) of £13,500. Delia has no income in the tax year 2019/20. Delia has made an election in relation to her personal allowance for the tax year 2019/20.
What is Mike's income tax liability for the tax year 2019/20?
A.£220
B.£2,450
C.£1,450
D.£2,700
1.【Answer】D。
The answer £2,900 does not apply the starting rate band. The answer £2,700 does not apply the savings income nil rate band. The answer £3,100 applies 20% to all income.
2.【Answer】B
The answer £200 assumes that Delia can transfer her full personal allowance to Mike. The answer £1,450 deducts £1,250 as a tax reducer. The answer £2,700 is Mike's income tax liability with no transfer.
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





