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ACCA考试中ACCA真题真的有必要练习!

发布时间:2021-04-30

来源:融跃教育

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ACCA真题练习对学员来说很重要,是帮助学员进行考试重难点知识的挖掘,帮助学员对自身学习知识的巩固与提高。ACCA真题练习是检验学员备考效果好坏的一个途径,因此学员要重视ACCA真题练习,帮助自我提升考试通过几率是关键。

1. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

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ACCA考试

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]19 What is the company’s return on shareholders’ equity?

A. 15/40 = 37·5%

B. 20/100 = 20%

C. 15/100 = 15%

D. 20/150 = 13·3%

1、正确答案 :B

The estate income is not taxable

2、正确答案 :C

15/100 = 15%

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