2021年acca考試F6科目練習題與解析（8）
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.Susie rents out a furnished house. The house does not qualify as a furnished holiday letting. The furnishings include a new sofa which was bought in the tax year 2019/20 to replace an old one which was disposed of at the same time. The old sofa cost £3,000 in 2009 and was disposed of in January 2020 for proceeds of £200. The new sofa was bought in January 2020 for £5,500 and was larger than the old one. If Susie had bought a newer sofa of the same model as the old one it would have cost £4,000.
What deduction against property business income can Susie claim for the cost of the sofa bought in 2019/20?
A.£3,800
B.£5,300
C.£4,000
D.£5,500
2.Harry is a sole trader. He prepares accounts for the year ended 5 April 2020 and has deducted the following items of expenditure in the statement of profit or loss:
How much should be added back to Harry's net profit to arrive at his adjusted taxable profit?
acca考試中公輔導課程報名預約
