ACCA考試練習(xí)之ACCA真題！

ACCA真題是備考ACCA考試的學(xué)員必不可少的內(nèi)容，在備考ACCA考試的時(shí)候，基礎(chǔ)知識(shí)點(diǎn)的掌握很關(guān)鍵，其次ACCA真題的練習(xí)也非 常重要。ACCA真題是ACCA考試重難點(diǎn)分布的關(guān)鍵，也是幫助學(xué)員進(jìn)行知識(shí)點(diǎn)重點(diǎn)學(xué)習(xí)與區(qū)分的關(guān)鍵。

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1. [單選題]14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200. Which of the following could account fully for the difference?

A. Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B. The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C. An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D. Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

2. [單選題]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

1、正確答案 ：D

Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

2、正確答案 ：E

解析：

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線(xiàn)咨詢(xún)老師或者添加老師微信（rongyuejiaoyu）。