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  • ACCA考试每日一练:payments account

    【单选题】我国对税收法律关系中纳税义务人的确定,采取的是( )的原则。 A.属地原则 B.属人原则 C.属地兼属人的原则 D.灵活确定的原则 【正确答案】C ...

    2017-01-16 14:01
  • ACCA考试F1基础测试题集锦

    Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee ...

    2017-01-10 13:01
  • ACCA考试F2基础精练题:Sources of data

    Question :A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided int ...

    2016-11-14 13:11
  • ACCA考试F2基础习题:Acconting for materials

    What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production ...

    2016-11-10 13:11
  • ACCA考试每日一练:High interest rates

    【单选题】下列有关税法概念的说法正确的是( )。 A.税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称 B.制定税法的目的是为了保障 ...

    2016-11-10 13:11
  • ACCA考试每日一练:Low interest rates

    【多选题】下列各项中,表述不正确的有( )。 A.税目是各个税种的所规定的具体征税项目 B.税率是衡量税负轻重的重要标志 C.所得税在流通环节纳税 D.征 ...

    2016-11-10 13:11
  • ACCA考试每日一练综合集锦

    Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it i ...

    2016-11-08 13:11
  • ACCA考试每日一练:unemployment arises

    【多选题】下列各项中,属于税收法律关系权利主体的有( )。 A.国家税务局 B.海关 C.财政机关 D.人民政府 【正确答案】ABC 【答案解析】在我国税收法律 ...

    2016-10-10 13:10
  • ACCA考试每日一练:economic growth

    【多选题】下列属于中央和地方共享收入的税种有( )。 A.印花税 B.关税 C.增值税 D.营业税 【正确答案】ACD 【答案解析】关税是中央政府的固定收入。 ...

    2016-09-10 13:09
  • 2016年ACCA F2每日一练:Cost *

    Question :What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mix ...

    2016-03-15 17:03
  • 2016年ACCA F2必做题:Cost classification

    Question :Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of e ...

    2016-03-15 17:03
  • 2016ACCA F2每日一练:Accounting for management

    Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used t ...

    2016-03-15 17:03
  • ACCA F3《财务会计》精选练习题

    Question: 1.W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the ...

    2016-03-15 09:03
  • ACCA F6每日一练:Trading losses and partnerships

    Question :Michael, who has been trading for many years, transferred his business to a company on 31 March 2013. He made a loss of ?10,000 i ...

    2016-03-08 17:03
  • 2016ACCA考试F6练习题:NIC

    Question :Robert, who earns ?20,000 per annum, is a member of his employers HMRC - registered occupational pension scheme. In 2012/13 he co ...

    2016-03-08 17:03
  • 2016ACCA F6必会题:Chargeable gains for individuals

    Question :Shares in Tango plc are quoted at 150 - 160p. The highest and lowest marked bargains were 148p and 156p. If the shares are gifted ...

    2016-03-08 17:03
  • 2016ACCA考试F6测试题:IHT

    Question :Matthew made the following gifts in the year before his death on 6 April 2013. Which gift is wholly, or partly, chargeable to Inh ...

    2016-03-08 17:03
  • ACCA考试F6精选习题:CT calculation

    Question :What is the latest date by which a claim for current year loss relief must be made by a company in respect of a loss suffered in ...

    2016-03-08 17:03
  • 2016ACCA F6基础测试:Chargeable gains for companies

    Question :Acorn Ltd prepares accounts to 31 March. In the year to 31 March 2013, the company made the following disposals: Vintage car, use ...

    2016-03-08 17:03
  • 2016ACCA考试F6每日一练:CT groups and overseas

    Question :P Ltd has three wholly owned subsidiaries. P Ltd operates overseas, via a permanent establishment in Lithuania, and a wholly owne ...

    2016-03-08 17:03
  • 2016年ACCA F6基础测试:Administration

    Question :Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A. Until 5 April 201 ...

    2016-03-08 17:03
  • 2016ACCA F6必会自测题:VAT

    Question :Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to s ...

    2016-03-08 17:03
  • ACCA考试F7阶段测试题:Statement of cash flows

    Question :Which of the following items are included in the statement of cash flows under the heading cash flows from investing activities? ...

    2016-03-07 16:03
  • 2016年ACCA F7自测题:public sector entities

    Question :Which of the following is an advantage of current cost accounting (CCA)? A. It uses objective calculations to arrive at a depriva ...

    2016-03-07 16:03
  • 2016ACCA F7阶段测试:Alternative models

    Question :Which of these would be realistic performance measures to apply to a charity? A. Budgetary variance analysis. B. Number of contri ...

    2016-03-07 16:03
  • 2016年ACCA考试F4精选练习题

    Question: 1.Directors will not be required to account to the company for profits received in their position as directors in which of the fo ...

    2016-03-07 10:03
  • ACCA考试F3会计基础练习:Consolidated financial statements

    Question :Which of the following statements relating to parent companies and subsidiaries are correct? A. A parent company could consolidat ...

    2016-03-04 17:03
  • 2016ACCA F3会计测试题:Incomplete records

    Question :Which of the following calculations could produce an acceptable figure for a traders net profit for a period if no accounting rec ...

    2016-03-04 17:03
  • 2016ACCA F3阶段测试题:Statements of cash flows

    Question :In preparing a companys statement of cash flows complying with IAS 7, which, if any, of the following items could form part of th ...

    2016-03-04 17:03
  • ACCA F3精选练习题:Events after the reporting period

    Question :Which of the following events between the reporting date and the date the financial statements are authorised for issue must be a ...

    2016-03-04 17:03
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