ACCA考试P6高级税务(Malta)真题2011年6月及答案解析.doc

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1、ACCA 考试 P6 高级税务(Malta)真题 2011 年 6 月及答案解析(总分:120.01,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:60.00)1. (分数:32.00)_(分数:28.00)(1). (分数:14.00)_(2). (分数:14.00)_三、Section B TWO ques(总题数:3,分数:60.00)(分数:20.00)(1). (分数:10.00)_(2). (分数:10.00)_(1). (分数:6.67)_(2). (分数:6.67)_(3). (分数:6.67)_(1).

2、 (分数:10.00)_(2). (分数:10.00)_ACCA 考试 P6 高级税务(Malta)真题 2011 年 6 月答案解析(总分:120.01,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:60.00)1. (分数:32.00)_正确答案:( )解析:(分数:28.00)(1). (分数:14.00)_正确答案:( )解析:(2). (分数:14.00)_正确答案:( )解析:三、Section B TWO ques(总题数:3,分数:60.00)(分数:20.00)(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: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:10.00)_正确答案:( )解析:(2). (分数:10.00)_正确答案:( )解析:

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