2021年acca考試F6科目練習題與解析(6)
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.Marion bought £20,000 (nominal value) 5% UK Government Loan Stock on 1 July 2019. Interest is payable on 30 June and 31 December each year. Marion sold the loan stock to Gerald on 31 October 2019 including interest.
Match the amounts amount of savings income taxable on Marion and Gerald in respect of the loan stock for the tax year 2019/20.
Marion:
Gerald:
2.Trevor is employed by Cress plc. He is provided with a car available for private use for the tax year 2019/20. The car has CO, emissions of 108 g/km and a list price of £20,000 although Cress plc actually paid £18,000 for the car as the result of a dealer discount. The car has a diesel engine. No private fuel is provided.
What is Trevor's taxable car benefit for the tax year 2018/19?
A.£4,500
B.£5,220
C.£5,000
D.£5,800