1、ACCA考试 F6税务（Pakistan）真题 2007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)（分数：30.00）(1).(a) Briefly state, with reasons, whether or not Wheels Pakistan Limited (WPL) is a public company for tax purposes. (2 marks) （分数：10.00）_(2).(b) Compute the taxable income of WPL for the relevant tax year un
2、der the appropriate heads of income. Your answer should give clear reasons/explanations for the inclusion or exclusion in the computation of taxable income of each of the items listed above. The reasons/explanations for the items not listed in the computation of taxable income should be shown separa
3、tely. Specific marks are allocated for this part of the requirement. (24 marks) （分数：10.00）_(3).(c) Calculate the tax payable by/refundable to WPL for the relevant tax year. (4 marks)（分数：10.00）_（分数：25.00）(1).(a) Compute the taxable income of Mr Cyrus Banaji for the relevant tax year under the appropr
4、iate heads of income. Your answer should give clear reasons/explanations for the inclusion or exclusion in the computation of taxable income of each of the items listed above. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific
5、marks have been allocated for this part of the requirement. (21 marks) （分数：12.50）_(2).(b) Calculate the tax payable by/refundable to Mr Cyrus Banaji for the relevant tax year. (4 marks)（分数：12.50）_(1). （分数：10.00）_(2). （分数：10.00）_1. （分数：15.00）_（分数：10.00）(1).(a) Calculate the sales tax payable by/refun
6、dable to Mr Miskeen for the month of June 2007. (5 marks) （分数：5.00）_(2).(b) Give clear explanations of the treatment accorded to the following items in calculating the sales tax payable by/refundable to Mr Miskeen in part (a): (i) The purchases of packing material from unregistered persons. (1 mark)
7、 (ii) The supply of goods to unregistered persons. (1 mark) (iii) The supply of goods to registered persons at a trade discount of 35%. (3 marks)（分数：5.00）_ACCA考试 F6税务（Pakistan）真题 2007年 12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：30.00）(1).(a) Briefly state, with reasons, whether or not Wheel
8、s Pakistan Limited (WPL) is a public company for tax purposes. (2 marks) （分数：10.00）_正确答案：( )解析：(2).(b) Compute the taxable income of WPL for the relevant tax year under the appropriate heads of income. Your answer should give clear reasons/explanations for the inclusion or exclusion in the computati
9、on of taxable income of each of the items listed above. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks are allocated for this part of the requirement. (24 marks) （分数：10.00）_正确答案：( )解析：(3).(c) Calculate the tax payable
10、 by/refundable to WPL for the relevant tax year. (4 marks)（分数：10.00）_正确答案：( )解析：（分数：25.00）(1).(a) Compute the taxable income of Mr Cyrus Banaji for the relevant tax year under the appropriate heads of income. Your answer should give clear reasons/explanations for the inclusion or exclusion in the co
11、mputation of taxable income of each of the items listed above. The reasons/explanations for the items not listed in the computation of taxable income should be shown separately. Specific marks have been allocated for this part of the requirement. (21 marks) （分数：12.50）_正确答案：( )解析：(2).(b) Calculate th
12、e tax payable by/refundable to Mr Cyrus Banaji for the relevant tax year. (4 marks)（分数：12.50）_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：15.00）_正确答案：( )解析：（分数：10.00）(1).(a) Calculate the sales tax payable by/refundable to Mr Miskeen for the month of June 2007. (5 marks)
13、（分数：5.00）_正确答案：( )解析：(2).(b) Give clear explanations of the treatment accorded to the following items in calculating the sales tax payable by/refundable to Mr Miskeen in part (a): (i) The purchases of packing material from unregistered persons. (1 mark) (ii) The supply of goods to unregistered persons. (1 mark) (iii) The supply of goods to registered persons at a trade discount of 35%. (3 marks)（分数：5.00）_正确答案：( )解析：
