高顿网校小编为大家带来了ACCA考试F6的练习题，赶紧做起来！
       Question：Which three of the following assets are exempt from capital gains?
　　A. Shares in trading companies.
　　B. Assets used in a business.
　　C. Foreign currency for personal use.
　　D. Motor cars suitable for private use.
　　E. Debts.
　　The correct answers are: Motor cars suitable for private use; Foreign currency for personal use; Debts.
　　If assets are not chargeable, then gains are not taxable and losses are not allowable.