1、ACCA 考试 F6 税务（Pakistan）真题 2009 年 6 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)Compute the taxable income of Awami Cars Limited 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
2、ble 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. (27 marks) （分数：15.00）_(2).(b)Calculate the tax payable by or refundable to Awami Cars Limited for the t
3、ax year 2009. (3 marks)（分数：15.00）_（分数：25.00）(1).(a)Compute the taxable income of Mr Moshin under the appropriate heads of income for the tax year 2009 giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income for each of the items listed. Note: the reasons
4、/explanations for the items not included in the computation of taxable income should be shown separately from the other reasons/explanations. (21 marks)（分数：12.50）_(2).(b)Calculate the tax payable by or refundable to Mr Moshin for the relevant tax year. (4 marks)（分数：12.50）_1. （分数：20.00）_2. （分数：15.00）
5、3. （分数：10.00）_ACCA 考试 F6 税务（Pakistan）真题 2009 年 6 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)Compute the taxable income of Awami Cars Limited for the tax year 2009 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the compu
6、tation 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. (27 marks) （分数：15.00）_正确答案：( )解析：(2).(b)Calculate the tax payable by or refundable to Awa
7、mi Cars Limited for the tax year 2009. (3 marks)（分数：15.00）_正确答案：( )解析：（分数：25.00）(1).(a)Compute the taxable income of Mr Moshin under the appropriate heads of income for the tax year 2009 giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income for each of
8、 the items listed. Note: the reasons/explanations for the items not included in the computation of taxable income should be shown separately from the other reasons/explanations. (21 marks)（分数：12.50）_正确答案：( )解析：(2).(b)Calculate the tax payable by or refundable to Mr Moshin for the relevant tax year. (4 marks)（分数：12.50）_正确答案：( )解析：1. （分数：20.00）_正确答案：( )解析：2. （分数：15.00）_正确答案：( )解析：3. （分数：10.00）_正确答案：( )解析：
