ACCA考试F6税务（Pakistan）真题2009年12月及答案解析.doc

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1、ACCA考试 F6税务（Pakistan）真题 2009年 12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)(1). （分数：15.00）_(2). （分数：15.00）_（分数：25.00）(1).(a) Compute the taxable income of Mr Nadershah Bunvala for the tax year 2009 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or excl

2、usion in the computation of taxable income and tax payable of each of the items listed. Note: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately from the other reasons/explanations. (20 marks) （分数：12.50）_(2).(b) Calculate the tax payable

3、 by or refundable to Mr Nadershah Bunvala for the tax year 2009. (5 marks)（分数：12.50）_（分数：20.00）(1).(a) Compute the taxable income of Mrs Alia Dee for the tax year 2009 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computation of taxabl

4、e income of each of the items listed. Notes: 1. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately from the other reasons/explanations. 2. The rate of exchange is to be taken at US$ 1 = Rs. 80 at all relevant dates. (18 marks)（分数：10.00）_

5、(2).(b) Compute the taxable income of Mr Azhar under the appropriate heads of income for the tax year 2009, giving clear explanations of the treatment accorded to the items in the computation of taxable income. (2 marks)（分数：10.00）_1. （分数：15.00）_2. （分数：10.00）_ACCA考试 F6税务（Pakistan）真题 2009年 12月答案解析(总分：

6、100.00，做题时间：180 分钟)一、*(总题数：1，分数：0.00)(1). （分数：15.00）_正确答案：( )解析：(2). （分数：15.00）_正确答案：( )解析：（分数：25.00）(1).(a) Compute the taxable income of Mr Nadershah Bunvala for the tax year 2009 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computa

7、tion of taxable income and tax payable of each of the items listed. Note: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately from the other reasons/explanations. (20 marks) （分数：12.50）_正确答案：( )解析：(2).(b) Calculate the tax payable by or re

8、fundable to Mr Nadershah Bunvala for the tax year 2009. (5 marks)（分数：12.50）_正确答案：( )解析：（分数：20.00）(1).(a) Compute the taxable income of Mrs Alia Dee for the tax year 2009 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computation of taxa

9、ble income of each of the items listed. Notes: 1. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately from the other reasons/explanations. 2. The rate of exchange is to be taken at US$ 1 = Rs. 80 at all relevant dates. (18 marks)（分数：10.00

10、）_正确答案：( )解析：(2).(b) Compute the taxable income of Mr Azhar under the appropriate heads of income for the tax year 2009, giving clear explanations of the treatment accorded to the items in the computation of taxable income. (2 marks)（分数：10.00）_正确答案：( )解析：1. （分数：15.00）_正确答案：( )解析：2. （分数：10.00）_正确答案：( )解析：