2021年acca考試F6科目練習題與解析(10)
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.Alice started in business as a sole trader on 1 August 2018 and prepared her first set of accounts to 30 April 2020.
Match the start date and the end date of Alice's basis period for the tax year 2019/20, her second tax year of trading.
Start date:
End date:
2.Timothy started in business as a sole trader on 1 February 2018.He prepared his first set of accounts to 30 November 2018 and his second set of accounts to 30 November 2019.His taxable trading profits were as follows:
p/e 30 November 2018 £30,000
y/e 30 November 2019 £42,000
What are Timothy's overlap profits?
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