- 考纲对比
- 学习计划
- 思维导图
- 复习资料
- 历年真题
- 词典及公式
相信很多ACCA学员都知道,ACCA真题的重要性,通过真题的练习能够知道往年的考试重难点在哪里,以便学员可以更好的去学习。ACCA考试中会出现往年真题吗?
ACCA考试真题的练习是有必要的,尤其是近一段时间的真题考试,能够帮助学员更好的去分析ACCA考试中的重难点在哪里,同时也帮助学员去更好的理解考官的出题方向在哪里。ACCA考试中往年真题出现的几率较小,但是学员可以通过练习来掌握知识点。
戳:“各科必背定义+历年真题中文解析+20年习题册(PDF版)”
In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income
正确答案 :B
The estate income is not taxable
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