ACCA考试F6税务（Irish）真题2007年12月及答案解析.doc

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1、ACCA 考试 F6 税务（Irish）真题 2007 年 12 月及答案解析(总分：99.99，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：24.99）(1).(a) Compute Peters final income assessable for each of the income tax years 2003, 2004, 2005 and 2006 on the assumption that all available reliefs are claimed as early as possible. (13 marks) （分数：8.33）_(2).(

2、b) Compute the income tax/PRSI and levies payable by Peter for the income tax year 2006 on the assumption that there is no election for joint assessment. (10 marks) （分数：8.33）_(3).(c) State the due date for the payments of preliminary income tax for the year 2006 and the latest date by which the inco

3、me tax return for this year should be filed with the Revenue. (2 marks)（分数：8.33）_(1).（a） （分数：15.00）_(2).（b） （分数：15.00）_(1).（a） （分数：10.00）_(2).（b） （分数：10.00）_（分数：15.00）(1).(a) State who may account for VAT on the cash basis. (3 marks) （分数：5.00）_(2).(b) State the circumstances in which an authorisatio

4、n to account for VAT on the cash basis can be cancelled. (2 marks) （分数：5.00）_(3).(c) Compute Cecilys VAT liability or if applicable, refund, due for the two-month period January/February 2006. (10 marks)（分数：5.00）_1. （分数：10.00）_ACCA 考试 F6 税务（Irish）真题 2007 年 12 月答案解析(总分：99.99，做题时间：180 分钟)一、*(总题数：1，分数：

5、0.00)（分数：24.99）(1).(a) Compute Peters final income assessable for each of the income tax years 2003, 2004, 2005 and 2006 on the assumption that all available reliefs are claimed as early as possible. (13 marks) （分数：8.33）_正确答案：( )解析：(2).(b) Compute the income tax/PRSI and levies payable by Peter for

6、the income tax year 2006 on the assumption that there is no election for joint assessment. (10 marks) （分数：8.33）_正确答案：( )解析：(3).(c) State the due date for the payments of preliminary income tax for the year 2006 and the latest date by which the income tax return for this year should be filed with the

7、 Revenue. (2 marks)（分数：8.33）_正确答案：( )解析：(1).（a） （分数：15.00）_正确答案：( )解析：(2).（b） （分数：15.00）_正确答案：( )解析：(1).（a） （分数：10.00）_正确答案：( )解析：(2).（b） （分数：10.00）_正确答案：( )解析：（分数：15.00）(1).(a) State who may account for VAT on the cash basis. (3 marks) （分数：5.00）_正确答案：( )解析：(2).(b) State the circumstances in which an authorisation to account for VAT on the cash basis can be cancelled. (2 marks) （分数：5.00）_正确答案：( )解析：(3).(c) Compute Cecilys VAT liability or if applicable, refund, due for the two-month period January/February 2006. (10 marks)（分数：5.00）_正确答案：( )解析：1. （分数：10.00）_正确答案：( )解析：