ACCA考試的科目很多，學(xué)員在備考的時候要重視知識點的學(xué)習(xí)。ACCA真題是備考ACCA考試的一個學(xué)習(xí)資料，學(xué)員要重視ACCA真題的練習(xí)，通過真題的練習(xí)學(xué)員可以知道ACCA考試的重難點在哪里！

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

1. [單選題]A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

2. [單選題]15 Which of the following statements about intangible assets are correct?

1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.

A. 2 and 3 only

B. 1 and 3 only

C. 1 and 2 only

D. All three statements are correct

答案：

1、正確答案 ：E

解析：Per Article 86 of the Tax Collection and Administrative Law, the statute of limitation for an administrative penalty on non-compliances is five years.

2、正確答案 ：A

ACCA知識學(xué)習(xí)是長期的事情，但是堅持ACCA考試是每一位學(xué)員應(yīng)該做到的。通過ACCA考試掌握更多的財會知識，讓自己變成富有的人。更多ACCA備考知識、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以在線咨詢老師或者添加老師微信rongyuejiaoyu。