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2021年acca考试F6科目练习题与解析(3)

2021-03-30 17:09:50 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

accaf6试题

1.In the tax year 2019/20 Claudio has taxable income (after deduction of his personal allowance) consisting of £3,000 of non-savings income and £12,500 of savings income.

What is Claudio's income tax liability for the tax year 2019/20?

A.£2,900

B.£2,700

C.£3,100

D.£2,500

2.Mike and Delia are a married couple. In the tax year 2019/20, Mike has taxable non-savings income (after deducting his personal allowance) of £13,500. Delia has no income in the tax year 2019/20. Delia has made an election in relation to her personal allowance for the tax year 2019/20.

What is Mike's income tax liability for the tax year 2019/20?

A.£220

B.£2,450

C.£1,450

D.£2,700

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