不管備考什么考試少不了的就是做題,真題是很有用的資料,acca也是一樣的,在備考acca時,做多真題,可以找到??嫉闹R點和出題的規(guī)律,備考起來會更有針對性,下面,我們就一起來看看acca官網(wǎng)下載真題怎么操作?不清楚的接著往下看吧!
acca官網(wǎng)下載真題怎么操作?
一、acca官網(wǎng)下載真題怎么操作?
1、打開acca官網(wǎng),點擊首頁的student,在下拉菜單中選擇Study support resources
2、點擊之后會跳到新的頁面,在新的頁面中點擊ACCA qualification;
3、往下拉頁面你就能見到acca各科目了,在這個新打開的頁面中選擇你所要尋找資料的科目;
4、點擊科目名稱就會進入到該科目的各類資料界面,如想要F6真題,點擊F6Taxation,就可以看到F6科目的歷年考題、通過率、考官文章等,
5、選擇看歷年真題,點擊past exam papers;
6、選擇考試版本,選擇之后你就進入到歷年考題的界面了,有真題和答案,點擊旁邊的下載按鈕就可以下載下來了。
說實話,學習經(jīng)驗,我不敢胡亂教大家,但學姐可以把當時上岸的備考規(guī)劃給你。少走1個月的彎路,同時我把備考的資料分享給大家,都是課程的內部資料,大家需要的可以戳下面卡片領取↓↓↓
二、2020年7月f6答案整理
1、The correct answer is home leave does not qualify as a specific additional deduction.Home leave is one of the tax exempt allowances of foreigners during the transitional period.
2、The correct answer is RMB160,000.A trading company can claim a value added tax(VAT)refund on the goods exported.The irrecoverable ornonrefundable VAT equals RMB2,000,000 x 13%÷(13%–5%)/13%).
3、The correct answer is USD100,000 and February 2020.Customs duty is due when the goods are imported from the Free Trade Zone(FTZ)to a non-FTZ in China and the dutiable value is the first importation value.
4、The correct answer is RMB111,111.The tax base is RMB1,000,000÷(1–10%)=RMB1,111,111.Withholding tax=RMB1,111,111 x 10%=RMB111,111.
5、The correct answer is consequences 3 and 4 are appropriate.The comparable uncontrollable price method is one of the methods for making a transfer pricing adjustment.Interest,rather than a late payment surcharge,can be imposed on the additional tax payable on the transfer pricing
adjustment.The correct answer is RMB270,000.Only the sale of self-produced cosmetics is subject to consumption tax.Hence,consumption tax=RMB10,000 x180 x 15%=RMB270,000.
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