ACCA考试P6高级税务(Hong+Kong)真题2012年12月及答案解析.doc

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1、ACCA考试 P6高级税务(Hong+Kong)真题 2012年 12月及答案解析(总分:115.99,做题时间:180 分钟)一、*(总题数:1,分数:0.00)二、Section A BOTH que(总题数:2,分数:68.00)(分数:39.00)(1). (分数:7.80)_(2). (分数:7.80)_(3). (分数:7.80)_(4). (分数:7.80)_(5). (分数:7.80)_(分数:29.00)(1). (分数:14.50)_(2). (分数:14.50)_三、Section B TWO ques(总题数:3,分数:48.00)(1). (分数:8.00)_(2).

2、 (分数:8.00)_(分数:16.00)(1). (分数:8.00)_(2). (分数:8.00)_(分数:15.99)(1). (分数:5.33)_(2). (分数:5.33)_(3). (分数:5.33)_ACCA考试 P6高级税务(Hong+Kong)真题 2012年 12月答案解析(总分:115.99,做题时间:180 分钟)一、*(总题数:1,分数:0.00)二、Section A BOTH que(总题数:2,分数:68.00)(分数:39.00)(1). (分数:7.80)_正确答案:( )解析:(2). (分数:7.80)_正确答案:( )解析:(3). (分数:7.80)_

3、正确答案:( )解析:(4). (分数:7.80)_正确答案:( )解析:(5). (分数:7.80)_正确答案:( )解析:(分数:29.00)(1). (分数:14.50)_正确答案:( )解析:(2). (分数:14.50)_正确答案:( )解析:三、Section B TWO ques(总题数:3,分数:48.00)(1). (分数:8.00)_正确答案:( )解析:(2). (分数:8.00)_正确答案:( )解析:(分数:16.00)(1). (分数:8.00)_正确答案:( )解析:(2). (分数:8.00)_正确答案:( )解析:(分数:15.99)(1). (分数:5.33)_正确答案:( )解析:(2). (分数:5.33)_正确答案:( )解析:(3). (分数:5.33)_正确答案:( )解析:

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