12月ACCA考试F4练习题及答案
在现实的学习、工作中,我们很多时候都会有考试,接触到练习题,做习题可以检查我们学习的效果。学习的目的就是要掌握由概念原理所构成的知识,一份好的习题都是什么样子的呢?下面是小编精心整理的12月ACCA考试F4练习题及答案,仅供参考,欢迎大家阅读。
Additional information:
In January 2009 Company A received the donation of a value added tax(VAT) invoice for the machine showed that it had cost RMB 150,000 plus VAT of RMB 20, entry in respect of the donation of this machine has been recorded in the accounting system of Company A.
Required:
(i)Briefly explain the enterprise income tax(EIT) treatment of:
-the donated machine;and
-each of the items listed in Notes 1 to 3.(15 marks)
(ii)Calculate the correct amount of taxable profits and the enterprise income tax(EIT) payable by Company A for the year 2009.(7 marks)
(b)Company B is a resident enterprise,which was incorporated in the year table below shows the taxable profits of Company B,as agreed by the tax bureau,for the years 2002 to 2009 inclusive.
Year 2002 2003 2004 2005 2006 2007 2008 2009
Taxable profits (in RMB) (900,000) 100,000 (300,000) 100,000 100,000 200,000 (100,000) 850,000
Required:
(i)Briefly explain the tax treatment of losses,including the period for the offset of losses;(2 marks)
(ii)State,giving reasons,how much enterprise income tax(EIT)will be payable by Company B for each of the years 2008 and 2009.(4 marks)
(c)Define the term'resident enterprise'for the purposes of enterprise income tax(EIT)and state the differences in the scope of the assessment of EIT for resident and non-resident enterprises.(7 marks)
(35 marks)
2(a)Mr Zhang,a Chinese citizen,is a University had the following income for the month of January 2009:
(1)Monthly employment income of RMB 18,000 and a bonus for the year 2008 of RMB 12,000.
(2)Income of RMB 18,000 for publishing a book on 6 January of the chapters of the book was published in a magazine as a four-day series commencing on 19 January 2009 for which Mr Zhang received income of RMB 1,000 per day.
(3)A net gain of RMB 12,000 from trading in the A-shares market.
(4)Income of RMB 4,800 for giving four separate seminars for Enterprise X.
(5)A translation fee of RMB 5,200 from a media publisher.
(6)Received RMB 300,000 from the sale of the property(50 square metres)that he had lived in for six Zhang had acquired the property for RMB 180,000.
(7)Gross interest income of RMB 6,000 from a bank deposit.
(8)Received RMB 11,000 as insurance compensation.
Required:
Calculate the individual income tax(IIT)payable(if any)by Mr Zhang on each of his items of income for the month of January 2009,clearly identifying any item which is tax exempt.(10 marks)
(b)Mr Smith,who is a UK national,is employed by a UK construction company to work in Shanghai on a project that will last for a period of 18 consecutive months.
Required:
(i)State,giving reasons,whether Mr Smith will be a resident taxpayer or a non-resident taxpayer in the PRC and the scope of his individual income tax(IIT)assessment;(2 marks)
(ii)List any THREE fringe benefits that can be provided to Mr Smith that will not be subject to individual income tax(IIT)in China;(3 marks)
(iii)Briefly explain the requirements for the reporting and payment of the individual income tax(IIT)due for Mr Smith if he is paid RMB 30,000 per month.(5 marks)
考试规则
1.申请参加ACCA考试者,必须首先注册成为ACCA学员。
2.学员必须按考试大纲设置的先后次序报考,即知识课程,技能课程,核心课程和选修课程。在一个课程中可以选择任意顺序报考。但ACCA建议在一个课程中也按照顺序报考。
3.除免试和已通过的课程外,每次最多报考4门。基础阶段的知识课程考试时间为两小时,基础阶段的技能课程和专业阶段所有课程考试时间为三小时,及格成绩为50分(百分制),每科成绩合格后予以保留。
4.所有十四门考试必须在学员报名注册后十年内考完。
5.以MSER途径注册的学员要在注册后连续四次的考试中通过F2和F3,才可以继续以后的考试。如果没有通过会自动转成CAT学员。
考试形式
知识课程考试时间为2小时,可以采取计算机考试-自动评分和即时得出考试结果-当然也可以采取传统的纸质考试。除了知识课程这部分外,新大纲的其他课程不采取计算机考试形式。知识课程的考试形式是50道选择题。
技能课程和第二部分的专业阶段的考试时间均为3小时,考试形式包括简答题、计算分析、评论、说明和案例分析。学生应该依次按照模块的顺序-知识课程、技能课程、核心课程和选修课程的顺序参加考试,例如知识课程,学生可以先选考F3、F2,再考F1但是ACCA强烈建议按照模块内在顺序考试。
关于核心课程考试原则的调整:新大纲下,取消了三门核心课程一次性考试和通过的要求。应该说,考试的要求相比现行大纲要更加简化。
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