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2021年acca考试F6科目练习题与解析(5)

2021-03-31 09:24:59 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.Amy is a single parent with a 2 year old son. She receives child benefit of £1,076 in the tax year 2018/19. Amy has net income of £57,000 in 2018/19 and she made gross personal pension contributions of £2,000 during 2018/19.

What is Amy's child benefit income tax charge for the tax year 2018/19?

A.£1,076

B.£430

C.£538

D.£753

2. Since 2015, Sergey has lived in job-related accommodation provided by his employer for Sergey's personal security. He has an annual gross salary of £60,000 for the tax year 2019/20.

Throughout the tax year 2019/20, Sergey's employer paid for heating, cleaning and lighting the accommodation at a cost of £7,000. His employer also provided Sergey with furniture on 6 April 2019 at a cost of £10,000.

What is the amount assessable on Sergey in the tax year 2019/20 in relation to the furniture, heating, cleaning and lighting costs?

A.£6,000

B.£9,000

C.£7,000

D.£8,000

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