要想更好的掌握ACCA考試的內(nèi)容，就需要更好的去了解，ACCA考試的重難點在哪里。ACCA考試中不僅知識點很關(guān)鍵，ACCA真題檢驗學(xué)習(xí)效果！
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1. [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
2. [單選題]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?
A. $32,000
B. $16,000
C. $10,000
D. $24,000
1、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.
2、正確答案 ：D
解析：20% x 120,000
ACCA考試的知識點內(nèi)容就分享這么多，學(xué)員如果還有更多的內(nèi)容想要學(xué)習(xí)，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
