1、ACCA 考试 F6 税务(Pakistan)真题 2010 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 Meditech Pakistan Limited for the tax year 2010 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computation
2、 of taxable income of each of the items listed. Note: the reasons/explanations for the items not listed in the computation should be shown separately from the other reasons/explanations. (25 marks) (分数:15.00)_(2).(b) Calculate the tax payable by or refundable to Meditech Pakistan Limited for the tax
3、 year 2010. (5 marks)(分数:15.00)_(分数:25.00)(1).(a) Compute the taxable income of Mr Zaki for the tax year 2010 under the appropriate heads of income, giving clear reasons/explanations for the inclusion or exclusion in the computation of taxable income and tax payable of each of the items listed. Note
4、: the reasons/explanations for the items not listed in the computation of taxable income should be shown separately from the other reasons/explanations. (19 marks) (分数:12.50)_(2).(b) Calculate the taxable payable by or refundable to Mr Zaki for the tax year 2010. (6 marks)(分数:12.50)_For the purpose
5、of this question you should assume that todays date is 31 July 2010: (分数:20.01)(1). (分数:6.67)_(2). (分数:6.67)_(3). (分数:6.67)_(1). (分数:5.00)_(2). (分数:5.00)_(3). (分数:5.00)_(分数:9.99)(1).(a) State when Hamza Usman (2 marks) (ii) Calculate the sales tax payable by Hamza Usman (2 marks) (ii) Calculate the sales tax payable by Hamza Usman & Sons for the month of December 2009. (5 marks)(分数:3.33)_正确答案:(Hamza Usman & Sons. )解析: