2021年acca考试F6科目练习题与解析(5)
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.Amy is a single parent with a 2 year old son. She receives child benefit of £1,076 in the tax year 2018/19. Amy has net income of £57,000 in 2018/19 and she made gross personal pension contributions of £2,000 during 2018/19.
What is Amy's child benefit income tax charge for the tax year 2018/19?
A.£1,076
B.£430
C.£538
D.£753
2. Since 2015, Sergey has lived in job-related accommodation provided by his employer for Sergey's personal security. He has an annual gross salary of £60,000 for the tax year 2019/20.
Throughout the tax year 2019/20, Sergey's employer paid for heating, cleaning and lighting the accommodation at a cost of £7,000. His employer also provided Sergey with furniture on 6 April 2019 at a cost of £10,000.
What is the amount assessable on Sergey in the tax year 2019/20 in relation to the furniture, heating, cleaning and lighting costs?
A.£6,000
B.£9,000
C.£7,000
D.£8,000
1.【Answer】C。
The answer £1,076 assumes there is full recovery of child benefit. The answer £430 is the child benefit times 40%. The answer £753 does not adjust for pension contributions.
2.【Answer】A。
The provision of job-related accommodation does not give rise to a taxable benefit in kind for the employee however, where ancillary services are also provided (ie the household bils and furniture) an assessable benefit in kind does arise. Where the accommodation is job-related, the assessable amount for these benefits is limited to 10% of net remuneration excluding the household costs, giving £6,000 (10% of £60,000) in this example. However, the answer £9,000 was most commonly chosen. This would be the correct answer if the accommodation was not job-related. It is calculated as the cost to the employer of the household bills, plus the use of furniture, calculated at 20% of the cost of the asset, giving £9,000 (£7,000+(20%×£10,000)). This suggests that candidates may not have been aware of the rule to restrict the assessable amount where the accommodation is job-related.
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