acca f6题库哪里有-高顿教育ACCA培训机构官方网站

acca f6题库哪里有

2017年04月11日
09:45
作者：高顿财经
来源：高顿财经
阅读：（65）

2024ACCA备考资料

财务英语入门
历年考题答案
2024考纲白皮书
2024考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

免费领取

摘要：acca题库一直都是许多acca考生学习最需要的资料，通过反复的刷题能达到非常好的效果，那么acca题库哪里有？从acca f6科目开始，acca官方开始提供历年真题...

　　acca题库一直都是许多acca考生学习最需要的资料，通过反复的刷题能达到非常好的效果，那么acca题库哪里有？

　　从acca f6科目开始，acca官方开始提供历年真题供学生下载学习了，高顿教育为acca考生整理总结了f6的题目，考生们可以通过手机软件应用商店搜索acca题库下载刷题，也可以下载acca历年真题。

　　acca历年真题下载地址：http://d.gaodun.cn/f/jy43qR

　　acca f6例题：

　　Question:

　　(a)GFH Ltd,a manufacturing company set up in Xi'an,produces and sells integrated circuits to an overseas associated company.It has not applied for the tax incentives for integrated circuits enterprises.GFH Ltd's statement of profit or loss for the year ended 31 December 2015 is as follows:

　　The following information is relevant to the items charged/credited in the above statement of profit or loss:

　　(1)The accountant has used the last in,first out(LIFO)method to value the inventories.If the first in,first out(FIFO)method were used,the cost of goods sold would have been reduced by RMB350,100.

　　(2)The increase in the provision for obsolete inventory was RMB123,450.

　　(3)A piece of equipment with a net book value of RMB80,000 was scrapped for nil proceeds.

　　(4)RMB1,000,000 was paid to a senior production manager in lieu of notice for early dismissal.

　　(5)In 2014,an antique vase was bought for RMB3,500,000 and put in the CEO's room for display.A ten-year economic life without scrap value has been used to calculate depreciation on this asset.

　　(6)Research and development expenses of RMB123,000 were incurred for a project which qualifies for an additional tax deduction.

　　(7)The salaries of the disabled employees hired by GFH Ltd in 2015 were RMB345,120.This cost qualified for the tax incentive.

　　(8)A donation of RMB25,000 was made to some students of a remote school.

　　(9)Interest at the rate of 25%per annum was paid on a loan of RMB8,000,000 from a finance institution in Xi'an.The interest rate of the People's Bank of China was 5%.

　　(10)Entertainment expenses incurred were RMB5,210,200.

　　(11)GFH Ltd acquired a new business in 2013 and paid RMB6,500,000 for the business'goodwill.This goodwill is being amortised over a period of ten years.

　　(12)GFH Ltd acquired a patent from another company in 2014 and paid a fee of RMB3,200,000.This patent fee is being amortised over a period of ten years.

　　(13)The dividend payable to the shareholder of GFH Ltd of RMB1,200,000 was treated as part of costs and expenses.

　　(14)Newly acquired equipment costing RMB2,500,000 qualifies under the Safety Production Special Equipment Catalogue.

　　(15)A warehouse was destroyed by a flood.The loss incurred of RMB150,000 was not covered by insurance.

　　(16)Irrecoverable input value added tax(VAT)on an abnormal loss amounted to RMB119,000.

　　(17)A subsidy of RMB3,000,000 was received from the Xi'an government for a specific project in 2013.The project was completed in 2015 and the amount spent on the project totalled RMB2,789,500.The balance of RMB210,500 was treated as income of 2015.

　　(18)GFH Ltd has granted an associated company in Vietnam the right to use its technology.The royalty income received of RMB90,000 was after the deduction of 10%Vietnamese withholding tax.

　　(19)GFH Ltd invested in an associated company in India in 2010.The profit of RMB123,100 is the proportion of the associate company's profit attributable to GFH Ltd and is included in its consolidated accounts.GFH Ltd pays enterprise income tax(EIT)at the standard rate.

　　Required:

　　Calculate the enterprise income tax(EIT)payable by GFH Ltd for the year 2015,assuming that GFH Ltd has made all the relevant applications.

　　Note:You should start your computation with the net profit figure of RMB2,590,400 and list all of the items referred to in notes(1)to(19)identifying any items which do not require adjustment by the use of zero(0).

　　(b)The company's accountant has proposed that GFH Ltd should apply for the following enterprise income tax(EIT)

　　incentives for the year 2015:

　　(1)a qualified integrated circuit enterprise;and

　　(2)an encouraged industry under the Central and Western catalogue.

　　Required:

　　State the preferential treatments available under each of these two enterprise income tax(EIT)incentives.

　　Answer:

　　GFH Ltd

　　(a)Enterprise income tax(EIT)for 2015

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询

上一篇：2017年3月ACCA P2 Exam Tips Open Tuition
网站首页返回栏目
下一篇：acca f6自学教材下载