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ACCA考試

1. [單選題]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A. $240,000

B. $80,000

C. $180,000

D. $140,000

2. [單選題]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

B. RMB2,492

C. RMB2,576

D. RMB2,548

E. RMB3,680

答案:

1、正確答案 :A

解析:20% x (400,000 + 800,000)

2、正確答案 :D

解析:20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

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