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2021年acca考试F6科目练习题与解析(4)

2021-03-31 09:21:29 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.John is employed by Zebra plc. He was provided with a computer for private use on 6 November 2018. The market value of the computer when first provided to an employee for private use was £3,600 and the computer had a market value of £2,000 when first provided to John for private use. Zebra plc gave the computer to John on 5 April 2020 when it had a market value of £1,000.

What are the total taxable benefits for John in respect of the computer for the tax year 2019/20?

A.£2,880

B.£1,720

C.£1,833

D.£3,300

2. In the tax year 2019/20 Susie receives employment income of £170,000. She made a gross gift aid donation of £10,000 in January 2020.

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

A.53,500

B.59,000

C.61,500

D.59,500

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