ACCA考试中ACCA真题帮助学员了解考试的重难点！

财会证书ACCA考试对学员来说是对财会知识的学习过程，学员可以掌握财会、审计等方面的内容，让学员充分成长为一名合格的财会人。ACCA考试中ACCA真题帮助学员了解考试的重难点，学员要重视。

戳：“各科必背定义+*中文解析+20年习题册（PDF版）”

1. [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

2. [单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

答案：

1、正确答案：B

2、正确答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

今天的分享就到这里，备考ACCA备考、报名、课程需求、资料等内容，还有需要或不清楚的问题添加老师微信rongyuejiaoyu。