了解ACCA考試的學(xué)員都知道，參加ACCA考試不僅能拿到ACCA證書，還能獲得國外的學(xué)位證書，幫助自身進(jìn)行留學(xué)辦理。ACCA考試學(xué)習(xí)是拿到證書的第 一步，ACCA考試的資料很多，ACCA真題是學(xué)員必做的內(nèi)容。
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]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
2. [單選題]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
B. RMB2,492
C. RMB2,576
D. RMB2,548
E. RMB3,680
答案：
1、正確答案 ：A
解析：20% x (400,000 + 800,000)
2、正確答案 ：D
解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548
ACCA知識點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
