ACCA真題練習(xí)是ACCA考試的關(guān)鍵，學(xué)員要重視。

備考ACCA考試從來(lái)都不是一件簡(jiǎn)單的事情，學(xué)員財(cái)會(huì)知識(shí)的過(guò)程很漫長(zhǎng)。但是在備考ACCA考試的時(shí)候，學(xué)員要進(jìn)行ACCA真題的練習(xí)以幫助自身更好的掌握財(cái)會(huì)相關(guān)的知識(shí)，爭(zhēng)取早日拿到ACCA證書(shū)。

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7. [單選題]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

8. [單選題]The following statements have been made about life cycle costing:

A. (i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

B. (ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

C. (iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

D. (iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

E. Which of the above statements is/are correct?

F. (i) and (iii)

G. (iii) only

H. (i) and (iv)

I. (ii) only

9. [單選題]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%

正確答案：

7、正確答案 ：E

解析：Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

8、正確答案 ：G

解析：All of the statements are false except statement (iii).

9、正確答案 ：C

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