ACCA考试F6税务（Irish）真题2009年6月及答案解析.doc

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1、ACCA 考试 F6 税务（Irish）真题 2009 年 6 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 Dan Ryans Case V income for the tax year 2008. (8 marks) （分数：8.33）_(2).(b) Compute Dan Ryans net income tax liability for tax year 2008. (16 marks) （分数：8.33）_(3).(c) State by when the tax liabilit

2、y calculated in (b) should be paid. (1 mark)（分数：8.33）_（分数：30.00）(1).(a) Compute the adjusted Case I income/(loss) of Moon Ltd for the year ended 31 December 2008. (10 marks) （分数：10.00）_(2).(b) (i) Compute the corporation tax liabilities of Moon Ltd for each of the years ended 31 December 2007 and 31

3、 December 2008; (8 marks) (ii) Compute the corporation tax liability of Star Ltd for each of the years ended 31 December 2007 and 31 December 2008. (7 marks) Note: the computations in both (i) and (ii) should be made on the assumption that maximum relief(s) is claimed at the earliest opportunity. （分

4、数：10.00）_(3).(c) (i) State the due date for the filing of the corporation tax return for Moon Ltd for the year ended 31 December 2008; (1 mark) (ii) Explain the implications of claiming loss relief where a corporation tax return is filed late. (4 marks)（分数：10.00）_（分数：20.00）(1).(a) Compute Sean and D

5、eirdre Hopkinss capital gains tax liability for the tax year 2008. (18 marks) （分数：10.00）_(2).(b) Assuming that Sean will make a profit on the proposed sale of the villa in Spain, advise him on the tax implications of the sale. (2 marks)（分数：10.00）_(1).(a) In the context of value added tax (VAT) disti

6、nguish for a supplier, the relevance of supplying a service that is zero rated and a service that is exempt. (5 marks) （分数：5.00）_(2).(b) List the circumstances in which a VAT registered trader is unable to deduct input VAT. (5 marks) （分数：5.00）_(3).(c) Explain the application of the two thirds rule i

7、n relation to a composite supply of goods and services, indicating how a trader may seek to minimise its effects. (5 marks)（分数：5.00）_1. （分数：10.00）_ACCA 考试 F6 税务（Irish）真题 2009 年 6 月答案解析(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 Dan Ryans Case V income for the tax year 2008. (8

8、marks) （分数：8.33）_正确答案：( )解析：(2).(b) Compute Dan Ryans net income tax liability for tax year 2008. (16 marks) （分数：8.33）_正确答案：( )解析：(3).(c) State by when the tax liability calculated in (b) should be paid. (1 mark)（分数：8.33）_正确答案：( )解析：（分数：30.00）(1).(a) Compute the adjusted Case I income/(loss) of Moon

9、 Ltd for the year ended 31 December 2008. (10 marks) （分数：10.00）_正确答案：( )解析：(2).(b) (i) Compute the corporation tax liabilities of Moon Ltd for each of the years ended 31 December 2007 and 31 December 2008; (8 marks) (ii) Compute the corporation tax liability of Star Ltd for each of the years ended 3

10、1 December 2007 and 31 December 2008. (7 marks) Note: the computations in both (i) and (ii) should be made on the assumption that maximum relief(s) is claimed at the earliest opportunity. （分数：10.00）_正确答案：( )解析：(3).(c) (i) State the due date for the filing of the corporation tax return for Moon Ltd f

11、or the year ended 31 December 2008; (1 mark) (ii) Explain the implications of claiming loss relief where a corporation tax return is filed late. (4 marks)（分数：10.00）_正确答案：( )解析：（分数：20.00）(1).(a) Compute Sean and Deirdre Hopkinss capital gains tax liability for the tax year 2008. (18 marks) （分数：10.00）

12、_正确答案：( )解析：(2).(b) Assuming that Sean will make a profit on the proposed sale of the villa in Spain, advise him on the tax implications of the sale. (2 marks)（分数：10.00）_正确答案：( )解析：(1).(a) In the context of value added tax (VAT) distinguish for a supplier, the relevance of supplying a service that i

13、s zero rated and a service that is exempt. (5 marks) （分数：5.00）_正确答案：( )解析：(2).(b) List the circumstances in which a VAT registered trader is unable to deduct input VAT. (5 marks) （分数：5.00）_正确答案：( )解析：(3).(c) Explain the application of the two thirds rule in relation to a composite supply of goods and services, indicating how a trader may seek to minimise its effects. (5 marks)（分数：5.00）_正确答案：( )解析：1. （分数：10.00）_正确答案：( )解析：