2021年acca考试试题及答案，备考ACCA考试必看！

2021年acca考试试题及答案，备考ACCA考试必看！ACCA考试中学员需要通过练习来了解自身知识点的掌握情况，ACCA真题是学员在考试前需要练习及学习的内容，在练习ACCA真题的时候，学员能够总结考试的答题方式及考察的要点是什么。

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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]A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

A. (i) The number of new employees recruited was lower than expected

B. (ii) Unexpected problems were encountered with production

C. (iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

D. Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

E. All of the above

F. (ii) and (iii) only

G. (i) only

H. None of the above

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 ：G

解析：The learning rate was actually better than expected and only (i) could cause it to improve.

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