2021年acca考试F6科目练习题与解析(2)
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.Which TWO of the following types of income are exempt from income tax?
A.Premium bond prizes
B.Interest on UK government stocks (gilts)
C.Dividends on shares held in an Individual Savings Account
D.Interest on an NS&I Investment account
2.Which TWO of the following are not qualifying travel expenses?
A.Travel from home to a workplace to which an employee has been seconded for 36 months
B.Travel from home to a permanent place of work
C.Travel from home to visit a trade fair relevant to the employer's business 100 miles away from permanent place of work
D.Travel from employer's office to visit a client
1.【Answer】AC。
Interest on an NS&I Investment account
Interest on UK government stocks ('gilts').
Premium bond prizes and dividends on shares held in an Individual Savings Account are exempt.
2.【Answer】AB。
Travel from office to visit a client
Travel from home to visit a trade fair relevant to the employer's business
Travel from home to a workplace to which an employee has been seconded for 36 months does not qualify as travel to a temporary workplace as the secondment exceeds 24 months. Travel from home to a permanent place of work is not a qualifying travel expense.
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