ACCA/CAT

小编特收集了ACCA考试历年真题，希望对您参加本次考试有所帮助！

  ACCA考试F6考试真题地方.jpg" />

Notes:

1    The original cost of the office machinery was RMB 300,000 with a ten year economic life and no residual value.

2    The original cost of the office car was RMB 100,000 with a five year economic life and no residual value.

3    The original cost of the office decorations was RMB 30,000 with a three year economic life and no residual value.

Additional information:

The following payments, not included by the accountant when preparing the calculation above, were made in the year2010:

RMB 100,000 for the purchase of goods from Office X’s head office, located overseas;

RMB 6,000 for samples of goods from Office X’s head office overseas; and

RMB 4,000 for the hire of a translator for the visit of head office staff to China.

Required:

Calculate the enterprise income tax (EIT) payable by Office X if the correct deemed profit rate is 15%, giving brief explanations of any items which were incorrectly treated by the accountant.

相关文章：

2011年ACCA考试历年真题

2011年ACCA考试F4考试真题

更多关注：ACCA考试科目      ACCA教材     最新考试动态       ACCA网站

（责任编辑：中大编辑）

共2页,当前第1页  第一页  前一页  下一页