ACCA是國(guó)際注冊(cè)會(huì)計(jì)師的簡(jiǎn)稱，是由英國(guó)ACCA協(xié)會(huì)組織的財(cái)會(huì)人員的證書考試。ACCA是適應(yīng)國(guó)際會(huì)計(jì)準(zhǔn)則的證書考試。ACCA考試要學(xué)習(xí)的內(nèi)容很多，學(xué)員要對(duì)知識(shí)點(diǎn)有自己的認(rèn)識(shí)與學(xué)習(xí)才可以。

1. [單選題]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

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2. [單選題]13 Which of the following correctly describes the imprest system for operating petty cash?

A. A

B. All expenditure out of petty cash must be supported by a properly authorised voucher.

C. A regular equal amount of cash is transferred into petty cash.

D. The exact amount of expenditure out of petty cash is reimbursed at intervals.

E. A budget is fixed for a period which petty cash expenditure must not exceed.

答案：

1、正確答案 ：D

解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

2、正確答案 ：D

通過ACCA課程的學(xué)習(xí)，學(xué)員對(duì)財(cái)會(huì)知識(shí)有了更深入的了解，備考ACCA考試更有信心。備考路上我們一路同行，備考路上的艱辛，我們一起走過，分享你的備考經(jīng)驗(yàn)與難題，一起解決rongyuejiaoyu。