2021年acca考试F6科目练习题与解析(10)
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.Alice started in business as a sole trader on 1 August 2018 and prepared her first set of accounts to 30 April 2020.
Match the start date and the end date of Alice's basis period for the tax year 2019/20, her second tax year of trading.
Start date:
End date:
2.Timothy started in business as a sole trader on 1 February 2018.He prepared his first set of accounts to 30 November 2018 and his second set of accounts to 30 November 2019.His taxable trading profits were as follows:
p/e 30 November 2018 £30,000
y/e 30 November 2019 £42,000
What are Timothy's overlap profits?
1.【Answer】
Start date:6 April 2019
End date:5 April 2020
2019/20 is the second year of trading. There is no accounting date ending in this year so the actual basis applies.
2.【Answer】£13,000
First tax year (2017/18): Actual basis 1.2.18 to 5.4.18
Second tax year(2018/19): First 12 months of trading 1.2.18 to 31.1.19
Third tax year (2019/20): Current year basis 1.12.18 to 30.11.19
Periods of overlap 1.2.18 to 5.4.18 and 1.12.18 to 31.1.19
t1
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