12月ACCA考試F4練習(xí)題及答案

　　在現(xiàn)實(shí)的學(xué)習(xí)、工作中，我們很多時(shí)候都會(huì)有考試，接觸到練習(xí)題，做習(xí)題可以檢查我們學(xué)習(xí)的效果。學(xué)習(xí)的目的就是要掌握由概念原理所構(gòu)成的知識(shí)，一份好的習(xí)題都是什么樣子的呢？下面是小編精心整理的12月ACCA考試F4練習(xí)題及答案，僅供參考，歡迎大家閱讀。

　　Additional information:

　　In January 2009 Company A received the donation of a machine.The value added tax(VAT) invoice for the machine showed that it had cost RMB 150,000 plus VAT of RMB 20,000.No 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 1990.The 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 professor.He 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 2009.One 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 years.Mr 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)

　　考試規(guī)則

　　1.申請(qǐng)參加ACCA考試者，必須首先注冊(cè)成為ACCA學(xué)員。

　　2.學(xué)員必須按考試大綱設(shè)置的先后次序報(bào)考，即知識(shí)課程，技能課程，核心課程和選修課程。在一個(gè)課程中可以選擇任意順序報(bào)考。但ACCA建議在一個(gè)課程中也按照順序報(bào)考。

　　3.除免試和已通過(guò)的課程外，每次最多報(bào)考4門(mén)�；�礎(chǔ)階段的知識(shí)課程考試時(shí)間為兩小時(shí)，基礎(chǔ)階段的技能課程和專業(yè)階段所有課程考試時(shí)間為三小時(shí)，及格成績(jī)?yōu)?0分(百分制)，每科成績(jī)合格后予以保留。

　　4.所有十四門(mén)考試必須在學(xué)員報(bào)名注冊(cè)后十年內(nèi)考完。

　　5.以MSER途徑注冊(cè)的學(xué)員要在注冊(cè)后連續(xù)四次的考試中通過(guò)F2和F3，才可以繼續(xù)以后的考試。如果沒(méi)有通過(guò)會(huì)自動(dòng)轉(zhuǎn)成CAT學(xué)員。

　　考試形式

　　知識(shí)課程考試時(shí)間為2小時(shí)，可以采取計(jì)算機(jī)考試-自動(dòng)評(píng)分和即時(shí)得出考試結(jié)果-當(dāng)然也可以采取傳統(tǒng)的紙質(zhì)考試。除了知識(shí)課程這部分外，新大綱的其他課程不采取計(jì)算機(jī)考試形式。知識(shí)課程的考試形式是50道選擇題。

　　技能課程和第二部分的專業(yè)階段的考試時(shí)間均為3小時(shí)，考試形式包括簡(jiǎn)答題、計(jì)算分析、評(píng)論、說(shuō)明和案例分析。學(xué)生應(yīng)該依次按照模塊的順序-知識(shí)課程、技能課程、核心課程和選修課程的順序參加考試，例如知識(shí)課程，學(xué)生可以先選考F3、F2，再考F1但是ACCA強(qiáng)烈建議按照模塊內(nèi)在順序考試。

　　關(guān)于核心課程考試原則的調(diào)整：新大綱下，取消了三門(mén)核心課程一次性考試和通過(guò)的要求。應(yīng)該說(shuō)，考試的要求相比現(xiàn)行大綱要更加簡(jiǎn)化。

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