2021年acca考试F6科目练习题与解析(4)
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.John is employed by Zebra plc. He was provided with a computer for private use on 6 November 2018. The market value of the computer when first provided to an employee for private use was £3,600 and the computer had a market value of £2,000 when first provided to John for private use. Zebra plc gave the computer to John on 5 April 2020 when it had a market value of £1,000.
What are the total taxable benefits for John in respect of the computer for the tax year 2019/20?
A.£2,880
B.£1,720
C.£1,833
D.£3,300
2. In the tax year 2019/20 Susie receives employment income of £170,000. She made a gross gift aid donation of £10,000 in January 2020.
What is Susie's income tax liability for the tax year 2019/20?
A.53,500
B.59,000
C.61,500
D.59,500
1.【Answer】D。
Note that the value of the asset when first provided to any employee is used rather than the value when first provided to John.
The answer £2,880 assumes the first year of provision was taxed in full. The answer £1,720 uses the lower value for the gift rather than the higher value. The answer £1,833 uses the value of £2,000 when the asset was provided to John.
2.【Answer】B。
£59,000
The answer £59,500 does not adjust the higher rate limit. The answer £61,500 does not adjust either the basic rate limit or the higher rate limit. The answer £53,500 deducts the personal allowance.
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