ACCA歷年真題：F6（PM）答案及解析，很多同學(xué)對于ACCA考試題目還不熟悉，就可以通過做題練習(xí)來鞏固知識(shí)點(diǎn)。這些題目可以幫助大家更輕松的理解消化新的知識(shí)，是非常適合備考使用的。如果已經(jīng)報(bào)考了ACCA考試的同學(xué)，堅(jiān)持刷題，你會(huì)慢慢發(fā)現(xiàn)自己對于ACCA各個(gè)科目的知識(shí)越來越熟悉，對于考試題型和答題方式也更加得心應(yīng)手，趕快來試試吧！
acca歷年真題
一、ACCA歷年真題
1.【簡答題】Alice started in business as a sole trader on 1 August 2018 and prepared her first set of accounts to 30 April 2020.
Match the start date and the end date of Alice's basis period for the tax year 2019/20,her second tax year of trading.
Start date：
End date:
【答案】Start date：6 April 2019
End date：5 April 2020
2019/20 is the second year of trading.There is no accounting date ending in this year so the actual basis applies.
2.【計(jì)算題】Timothy started in business as a sole trader on 1 February 2018.He prepared his first set of accounts to 30 November 2018 and his second set of accounts to 30 November 2019.His taxable trading profits were as follows:
p/e 30 November 2018£30,000
y/e 30 November 2019£42,000
What are Timothy's overlap profits?
【答案】£13,000
First tax year(2017/18):Actual basis 1.2.18 to 5.4.18
Second tax year(2018/19):First 12 months of trading 1.2.18 to 31.1.19
Third tax year(2019/20):Current year basis 1.12.18 to 30.11.19
Periods of overlap 1.2.18 to 5.4.18 and 1.12.18 to 31.1.19
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