ACCA证书考试的资料有很多，ACCA真题练习很关键！

ACCA课程是很多学员一直在学习的内容，通过ACCA考试让自己成长为一名合格的财会人。ACCA考试的资料有很多，学员要重视每一个知识的学习，通过ACCA考试才是关键。ACCA证书考试的资料有很多，ACCA真题练习很关键！

戳：“各科必背定义+*中文解析+20年习题册（PDF版）”

1. [单选题]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

2. [单选题]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

1、正确答案 ：E

解析：

Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

2、正确答案 ：B

The estate income is not taxable

了解更多有关ACCA考试相关资讯，在线咨询老师或者添加融跃老师微信（rongyuejiaoyu）！另外还可以领取免 费备考资料哦！