1、ACCA考试 F6税务（Pakistan）真题 2008年 12月及答案解析(总分：100.01，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：30.00）(1).(a) State, giving reasons, whether or not Woodcrafts Pakistan Limited is a public company for tax purposes. (2 marks) （分数：10.00）_(2).(b) Compute the taxable income of Woodcrafts Pakistan Limited for the tax
2、year 2008 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income 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
3、from the other reasons/explanations. (25 marks) （分数：10.00）_(3).(c) Calculate the tax payable by or refundable to Woodcrafts Pakistan Limited for the tax year 2008. (3 marks)（分数：10.00）_（分数：25.00）(1).(a) Compute the taxable income of Mr Abdullah under the appropriate heads of income for the tax year 2
4、008, giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income for each of the items listed. Note: the reasons/explanations for the items not included in the computation of income should be shown separately from the other reasons/explanations. (20 marks) （
5、分数：12.50）_(2).(b) Calculate the tax payable by or refundable to Mr Abdullah for the tax year 2008. (5 marks)（分数：12.50）_(1). （分数：6.67）_(2). （分数：6.67）_(3). （分数：6.67）_1. （分数：15.00）_(1). （分数：5.00）_(2). （分数：5.00）_ACCA考试 F6税务（Pakistan）真题 2008年 12月答案解析(总分：100.01，做题时间：180 分钟)一、*(总题数：1，分数：0.00)（分数：30.00）(1).
6、a) State, giving reasons, whether or not Woodcrafts Pakistan Limited 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 Woodcrafts Pakistan Limited for the tax year 2008 under the appropriate heads of income, giving clear reasons/explanations
7、 for the inclusion or exclusion in the computation of taxable income 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. (25 marks) （分数：10.00）_正确答案：( )解析：(3).(c) Calc
8、ulate the tax payable by or refundable to Woodcrafts Pakistan Limited for the tax year 2008. (3 marks)（分数：10.00）_正确答案：( )解析：（分数：25.00）(1).(a) Compute the taxable income of Mr Abdullah under the appropriate heads of income for the tax year 2008, giving clear reasons/explanations for the inclusion or
9、exclusion in the computation of taxable income for each of the items listed. Note: the reasons/explanations for the items not included in the computation of 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 refundable to Mr Abdullah for the tax year 2008. (5 marks)（分数：12.50）_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：1. （分数：15.00）_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：
