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- 2022-02-21 发布于重庆
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12月ACCA考试F4练习题及答案
2016年12月ACCA考试F4练习题及答案
Additionalinformation:
InJanuary2009CompanyAreceivedthedonationofamachine.Thevalueaddedtax(VAT)invoiceforthemachineshowedthatithadcostRMB150,000plusVATofRMB20,000.NoentryinrespectofthedonationofthismachinehasbeenrecordedintheaccountingsystemofCompanyA.
Required:
(i)Brieflyexplaintheenterpriseincometax(EIT)treatmentof:
-thedonatedmachine;and
-eachoftheitemslistedinNotes1to3.(15marks)
(ii)Calculatethecorrectamountoftaxableprofitsandtheenterpriseincometax(EIT)payablebyCompanyAfortheyear2009.(7marks)
(b)CompanyBisaresidententerprise,whichwasincorporatedin
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