2021年acca考試F6科目練習題與解析（13）
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.Shona started in business on 1 January 2020 as a sole trader and prepared her first set of accounts for the 14 weeks to 5 April 2020. Her taxable trading profit for that period was £10,600.
What are Shona' s total national insurance contributions for the tax year 2019/20?
2.Mark has been in business as a sole trader for many years preparing accounts to 5 April. He made a trading loss of £(2,000) in the year to 5 April 2019 and has not made any claim in respect of this loss. In the year to 5 April 2020, he made a trading profit of £14,700.
What are Mark's Class 4 national insurance contributions for the tax year 2019/20?
acca考試中公輔導課程報名預約
