ACCA考试F6税务（Pakistan）真题2010年12月及答案解析.doc

1、ACCA 考试 F6 税务（Pakistan）真题 2010 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：30.00）(1).(a) Compute the taxable income of Revolution Ltd for the tax year 2010, giving brief explanations of your treatment of the items excluded from taxable income. (24 marks) （分数：10.00）_(2).(b) Compute the tot

2、al tax payable by Revolution Ltd, including under the final tax regime, assuming that neither the workers welfare fund nor quarterly advance income tax was payable by the company. (4 marks) （分数：10.00）_(3).(c) State, giving reasons, at what rate Revolution Ltd should have deducted tax on the payment

3、made to the contractor on account of his supply of chemicals (not being pharmaceuticals) for its laboratory. (2 marks)（分数：10.00）_(1). （分数：8.33）_(2). （分数：8.33）_(3). （分数：8.33）_(1). （分数：10.00）_(2). （分数：10.00）_(1). （分数：3.00）_(2). （分数：3.00）_(3). （分数：3.00）_(4). （分数：3.00）_(5). （分数：3.00）_（分数：10.00）(1).(a) C

4、alculate the sales tax payable or refundable to Zubair Enterprises Ltd, for the month of June 2010, giving explanations for treatment of: the trade discount allowed to unregistered persons; the goods given to the Chief Executive; the input tax on the machinery purchased for the manufacture of goods

5、meant for export only; and the input tax not claimed in the return for November 2009. (7 marks) （分数：5.00）_(2).(b) Zubair Enterprises Ltd (ZEL) has made purchases of taxable goods from a registered person but suspects that the registered person has not paid the tax in respect of these supplies. Requi

6、red: State whether the amount of tax unpaid by the supplier can be recovered from ZEL, together with any actions that the company might take to mitigate any potential liability. (3 marks)（分数：5.00）_ACCA 考试 F6 税务（Pakistan）真题 2010 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：0.00)（分数：30.00）(1).(a) Comp

7、ute the taxable income of Revolution Ltd for the tax year 2010, giving brief explanations of your treatment of the items excluded from taxable income. (24 marks) （分数：10.00）_正确答案：( )解析：(2).(b) Compute the total tax payable by Revolution Ltd, including under the final tax regime, assuming that neither

8、 the workers welfare fund nor quarterly advance income tax was payable by the company. (4 marks) （分数：10.00）_正确答案：( )解析：(3).(c) State, giving reasons, at what rate Revolution Ltd should have deducted tax on the payment made to the contractor on account of his supply of chemicals (not being pharmaceut

9、icals) for its laboratory. (2 marks)（分数：10.00）_正确答案：( )解析：(1). （分数：8.33）_正确答案：( )解析：(2). （分数：8.33）_正确答案：( )解析：(3). （分数：8.33）_正确答案：( )解析：(1). （分数：10.00）_正确答案：( )解析：(2). （分数：10.00）_正确答案：( )解析：(1). （分数：3.00）_正确答案：( )解析：(2). （分数：3.00）_正确答案：( )解析：(3). （分数：3.00）_正确答案：( )解析：(4). （分数：3.00）_正确答案：( )解析：(5). （

10、分数：3.00）_正确答案：( )解析：（分数：10.00）(1).(a) Calculate the sales tax payable or refundable to Zubair Enterprises Ltd, for the month of June 2010, giving explanations for treatment of: the trade discount allowed to unregistered persons; the goods given to the Chief Executive; the input tax on the machinery

11、purchased for the manufacture of goods meant for export only; and the input tax not claimed in the return for November 2009. (7 marks) （分数：5.00）_正确答案：(Zubair Enterprises Ltd )解析：(2).(b) Zubair Enterprises Ltd (ZEL) has made purchases of taxable goods from a registered person but suspects that the re

12、gistered person has not paid the tax in respect of these supplies. Required: State whether the amount of tax unpaid by the supplier can be recovered from ZEL, together with any actions that the company might take to mitigate any potential liability. (3 marks)（分数：5.00）_正确答案：(Zubair Enterprises Ltd )解析：