ACCA考试F6税务（Irish）真题2010年6月及答案解析.doc

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1、ACCA 考试 F6 税务（Irish）真题 2010 年 6 月及答案解析(总分：100.00，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：24.99）(1).(a) Compute Stephens Case I income for the income tax years 2008 and 2009 assuming he has elected for income averaging. (7 marks) （分数：8.33）_(2).(b) Compute the income tax and income levy payable by Stephen f

2、or the tax year 2009. (9 marks) （分数：8.33）_(3).(c) Compute Ciaras income tax and employees PRSI for 2009. Note: You are not required to calculate Ciaras health contribution. (9 marks)（分数：8.33）_(1). （分数：15.00）_(2). （分数：15.00）_（分数：20.01）(1).(a) Compute Sallys taxable capital gain, if any, arising on th

3、e incorporation of her sole trader business, giving a relevant explanation for any element of the transaction that you treat as not giving rise to a capital gain in this year. (14 marks) （分数：6.67）_(2).(b) Calculate the base cost of Sallys shares in No Fuss Catering Ltd, which will be allowable again

4、st a future disposal of her shares. (2 marks) （分数：6.67）_(3).(c) Advise Sally on the capital gains implications of the disposal of her shares in the German company, Deutsche Telekom. Note: you are not required to prepare any calculations for this part. (4 marks)（分数：6.67）_(1). （分数：7.50）_(2). （分数：7.50）

5、_Lorna is a final year art student at the National College of Art and Design. Since September 2006 Lorna would, from time to time, make various pieces of jewellery as gifts for her friends and sometimes they would ask her to make a specific piece. Her friends would then pay her for the piece, the am

6、ount paid was usually decided upon by her friends and not Lorna. Since September 2008 Lorna has begun to increase her range and sales of jewellery. She continues to sell through a network of friends and relations. Lorna also recently purchased a small stock of beads, stones, glass and other material

7、s. She now prices the item, herself, rather than leaving it up to the individual to set the price. Recently Lornas brother who is a trainee accountant has told her that she may have an income tax liability arising from the sale of the jewellery. Lorna is concerned at this as she believed this was he

8、r hobby. Required: （分数：10.00）(1).(a) Briefly explain the factors that would be considered in deciding whether or not Lorna is carrying on a trade. (6 marks) （分数：5.00）_(2).(b) State, giving reasons, whether in your opinion Lorna would be regarded as carrying on a trade and if so, the extent of any ta

9、x liability. (4 marks)（分数：5.00）_ACCA 考试 F6 税务（Irish）真题 2010 年 6 月答案解析(总分：100.00，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：24.99）(1).(a) Compute Stephens Case I income for the income tax years 2008 and 2009 assuming he has elected for income averaging. (7 marks) （分数：8.33）_正确答案：( )解析：(2).(b) Compute the incom

10、e tax and income levy payable by Stephen for the tax year 2009. (9 marks) （分数：8.33）_正确答案：( )解析：(3).(c) Compute Ciaras income tax and employees PRSI for 2009. Note: You are not required to calculate Ciaras health contribution. (9 marks)（分数：8.33）_正确答案：( )解析：(1). （分数：15.00）_正确答案：( )解析：(2). （分数：15.00）_正

11、确答案：( )解析：（分数：20.01）(1).(a) Compute Sallys taxable capital gain, if any, arising on the incorporation of her sole trader business, giving a relevant explanation for any element of the transaction that you treat as not giving rise to a capital gain in this year. (14 marks) （分数：6.67）_正确答案：( )解析：(2).(b

12、) Calculate the base cost of Sallys shares in No Fuss Catering Ltd, which will be allowable against a future disposal of her shares. (2 marks) （分数：6.67）_正确答案：( )解析：(3).(c) Advise Sally on the capital gains implications of the disposal of her shares in the German company, Deutsche Telekom. Note: you

13、are not required to prepare any calculations for this part. (4 marks)（分数：6.67）_正确答案：( )解析：(1). （分数：7.50）_正确答案：( )解析：(2). （分数：7.50）_正确答案：( )解析：Lorna is a final year art student at the National College of Art and Design. Since September 2006 Lorna would, from time to time, make various pieces of jewel

14、lery as gifts for her friends and sometimes they would ask her to make a specific piece. Her friends would then pay her for the piece, the amount paid was usually decided upon by her friends and not Lorna. Since September 2008 Lorna has begun to increase her range and sales of jewellery. She continu

15、es to sell through a network of friends and relations. Lorna also recently purchased a small stock of beads, stones, glass and other materials. She now prices the item, herself, rather than leaving it up to the individual to set the price. Recently Lornas brother who is a trainee accountant has told

16、 her that she may have an income tax liability arising from the sale of the jewellery. Lorna is concerned at this as she believed this was her hobby. Required: （分数：10.00）(1).(a) Briefly explain the factors that would be considered in deciding whether or not Lorna is carrying on a trade. (6 marks) （分数：5.00）_正确答案：( )解析：(2).(b) State, giving reasons, whether in your opinion Lorna would be regarded as carrying on a trade and if so, the extent of any tax liability. (4 marks)（分数：5.00）_正确答案：( )解析：