2021年acca考试F6科目练习题与解析(8)
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.Susie rents out a furnished house. The house does not qualify as a furnished holiday letting. The furnishings include a new sofa which was bought in the tax year 2019/20 to replace an old one which was disposed of at the same time. The old sofa cost £3,000 in 2009 and was disposed of in January 2020 for proceeds of £200. The new sofa was bought in January 2020 for £5,500 and was larger than the old one. If Susie had bought a newer sofa of the same model as the old one it would have cost £4,000.
What deduction against property business income can Susie claim for the cost of the sofa bought in 2019/20?
A.£3,800
B.£5,300
C.£4,000
D.£5,500
2.Harry is a sole trader. He prepares accounts for the year ended 5 April 2020 and has deducted the following items of expenditure in the statement of profit or loss:
How much should be added back to Harry's net profit to arrive at his adjusted taxable profit?
1.【Answer】A。
The replacement of an equivalent model of sofa is allowable as a deduction. It is restricted by the amount of proceeds realised by selling the first sofa.
£(4000 - 200) £3,800
The answer £5,500 allows the full cost of the enhancement of furniture. The answer £5,300 allows the cost of the enhancement of furniture less the proceeds of the first sofa. The answer £4,000 is the cost of the replacement sofa.
2.【Answer】£5,400
Depreciation and customer entertaining are not deductitble and must be added back. The amount added back is therefore £(3,000 + 2,400) = £5,400.
Staff entertaining is fully deductible (the £150 limit applies to the taxable benefit for the employees).
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