ACCA考试F6税务(China)真题2010年6月及答案解析.doc

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1、ACCA考试 F6税务(China)真题 2010年 6月及答案解析(总分:100.02,做题时间:180 分钟)SUPPLEMENTARY INSTRUCTIONS 1. Calculations and workings need only be made to the nearest RMB. 2. All apportionments should be made to the nearest month. 3. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates and allo

2、wances are to be used in answering the questions. (分数:35.01)(1). (分数:11.67)_(2). (分数:11.67)_(3). (分数:11.67)_1. (分数:20.00)_(1). (分数:6.67)_(2). (分数:6.67)_(3). (分数:6.67)_(分数:15.00)(1). (分数:7.50)_(2). (分数:7.50)_(1). (分数:5.00)_(2). (分数:5.00)_ACCA考试 F6税务(China)真题 2010年 6月答案解析(总分:100.02,做题时间:180 分钟)SUPPLEM

3、ENTARY INSTRUCTIONS 1. Calculations and workings need only be made to the nearest RMB. 2. All apportionments should be made to the nearest month. 3. All workings should be shown. TAX RATES AND ALLOWANCES The following tax rates and allowances are to be used in answering the questions. (分数:35.01)(1). (分数:11.67)_正确答案:( )解析:(2). (分数:11.67)_正确答案:( )解析:(3). (分数:11.67)_正确答案:( )解析:1. (分数:20.00)_正确答案:( )解析:(1). (分数:6.67)_正确答案:( )解析:(2). (分数:6.67)_正确答案:( )解析:(3). (分数:6.67)_正确答案:( )解析:(分数:15.00)(1). (分数:7.50)_正确答案:( )解析:(2). (分数:7.50)_正确答案:( )解析:(1). (分数:5.00)_正确答案:( )解析:(2). (分数:5.00)_正确答案:( )解析:

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