ACCA考試題目有很多，學員要在平時養成良好的做題習慣才可以，尤其是針對ACCA TX課程的學習，讓學員知道考試的重難點，同時要實時了解稅務的相關內容。今天給大家分享ACC TX相關習題進行練習！

· If necessary, the reduced AA is rounded up to the nearest pound(although in the examination rounding up or down is acceptable)

· The minimum that the annual allowance can be reduced to is ￡10,00.

· The calculation of 'adjusted income' is complicated in practice, but for purposes can be simplified as shown below.

Net income (from the income tax computation)

Plus: Individual employeeapos's occupational pension contributions Employer's contributions to any scheme for that individual

Adjusted income

解析：

該題目考察的主要是Annual allowance中 Amount of annual allowance的知識點內容，學員要去掌握。

·Tapered annual allowance

a) From 2016-17 onwards, the nomal annual allowance of 40,000 is reduced by 1 fo every 2 by which a person's adjusted income exceeds 150,000, down to a minimum tapered annual allowance of 10,000.

AA=40,000-(Adjusted income-150,000)/2=10,000

b) If a personal's adjusted income is 210,000 or more, will only be entitled to an annual allowance of 10,000.(Minimum Tapered AA=10.000)