ACCA真題練習(xí)是通關(guān)ACCA考試的關(guān)鍵。

學(xué)習(xí)與掌握一門ACCA課程的內(nèi)容對(duì)學(xué)員來(lái)說(shuō)很關(guān)鍵，在備考ACCA考試的時(shí)候，學(xué)員要足夠的了解ACCA考試要學(xué)習(xí)的內(nèi)容是什么。ACCA真題練習(xí)能夠讓學(xué)員清晰的知道所考知識(shí)點(diǎn)是哪些。

1. [單選題]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

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

1、正確答案 ：A

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

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