2021年acca考試F6科目練習題與解析（5）
成功哪有看起來那么容易？在備考的路上，最有希望通過的人總是最孤獨的。這個時候，只要我們堅持初心，持之以恒，才能滴水穿石，獲得最終得突破。每日堅持練習兩道acca考試題目，堅持下去，你會發現一個不一樣的自己~
1.Amy is a single parent with a 2 year old son. She receives child benefit of £1,076 in the tax year 2018/19. Amy has net income of £57,000 in 2018/19 and she made gross personal pension contributions of £2,000 during 2018/19.
What is Amy's child benefit income tax charge for the tax year 2018/19?
A.£1,076
B.£430
C.£538
D.£753
2. Since 2015, Sergey has lived in job-related accommodation provided by his employer for Sergey's personal security. He has an annual gross salary of £60,000 for the tax year 2019/20.
Throughout the tax year 2019/20, Sergey's employer paid for heating, cleaning and lighting the accommodation at a cost of £7,000. His employer also provided Sergey with furniture on 6 April 2019 at a cost of £10,000.
What is the amount assessable on Sergey in the tax year 2019/20 in relation to the furniture, heating, cleaning and lighting costs?
A.£6,000
B.£9,000
C.£7,000
D.£8,000
acca考試中公輔導課程報名預約
