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2020年acca考试F3考试模拟练习(62)

2020-08-06 10:10:12 来源: 中公财经 浏览量:

acca考试的备考之路上,永远不是一帆风顺的。很多考过acca证书的小伙们,都会做很多科目练习。为了方便大家备考,中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!

5.1 W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 20% of sales (20% is the rate of tax). Which one of the following four replies she received was not correct?

A The company had some exports that were not liable to sales tax.

B The company made some sales of zero-rated products.

C The company made some sales of exempt products.

D The company sold some products to businesses not registered for sales tax.

答案:D

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