登錄高頓網(wǎng)校

資料修改成功

失敗提示失敗提示

合作賬號(hào)登錄

QQ登錄

微博登錄

微信登錄

在線(xiàn)咨詢(xún)

課程體驗(yàn)

考試指南

掃描二維碼打開(kāi)公眾號(hào)

掃描二維碼下載App

在線(xiàn)咨詢(xún)

公眾號(hào)

下載app

回到頂部

高頓教育/ACCA/考試試題/每日一練/

文章詳情; 報(bào)考指南
精彩推薦

【每日一題】ACCA F6試題：Trading losses and partnerships

高頓網(wǎng)校2015-08-20 10:41Yvonne.shen
關(guān)注公眾號(hào)
快掃碼關(guān)注
公眾號(hào)吧
分享
點(diǎn)擊下載高頓網(wǎng)校APP體驗(yàn)更佳

　　問(wèn)題：A sole trader with an unrelieved trading loss may:

　　A. Carry it forward against general income for the next three years (FIFO).

　　B. Carry it forward against trade profits for one year only.

　　C. Carry it forward against general income for one year only.

　　D. Carry it forward against trade profits for any number of years.

　　答案：The correct answer is: Carry it forward against trade profits for any number of years.

　　A trading loss not relieved in any other way is automatically carried forward and set against the first available profits of the same trade.

關(guān)注公眾號(hào)
快掃碼關(guān)注
公眾號(hào)吧; 贊69

上一篇：【每日一題】ACCA F6試題：Sole traders
下一篇：【每日一題】ACCA F6試題：NIC

版權(quán)聲明：

1、凡本網(wǎng)站注明“來(lái)源高頓教育”或“來(lái)源高頓網(wǎng)?！被颉皝?lái)源高頓”，的所有作品，均為本網(wǎng)站合法擁有版權(quán)的作品，未經(jīng)本網(wǎng)站授權(quán)，任何媒體、網(wǎng)站、個(gè)人不得轉(zhuǎn)載、鏈接、轉(zhuǎn)帖或以其他方式使用。
2、經(jīng)本網(wǎng)站合法授權(quán)的，應(yīng)在授權(quán)范圍內(nèi)使用，且使用時(shí)必須注明“來(lái)源高頓網(wǎng)?！被颉皝?lái)源高頓”，并不得對(duì)作品中出現(xiàn)的“高頓”字樣進(jìn)行刪減、替換等。違反上述聲明者，本網(wǎng)站將依法追究其法律責(zé)任。
3、本網(wǎng)站的部分資料轉(zhuǎn)載自互聯(lián)網(wǎng)，均盡力標(biāo)明作者和出處。本網(wǎng)站轉(zhuǎn)載的目的在于傳遞更多信息，并不意味著贊同其觀(guān)點(diǎn)或證實(shí)其描述，本網(wǎng)站不對(duì)其真實(shí)性負(fù)責(zé)。
4、如您認(rèn)為本網(wǎng)站刊載作品涉及版權(quán)等問(wèn)題，請(qǐng)與本網(wǎng)站聯(lián)系(郵箱fawu@gaodun.com，電話(huà)：021-31587497)，本網(wǎng)站核實(shí)確認(rèn)后會(huì)盡快予以處理。

精彩推薦相關(guān)問(wèn)題

ACCA考試每日一練：payments account

【單選題】我國(guó)對(duì)稅收法律關(guān)系中納稅義務(wù)人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則【正確答案】C 【答...
2017-01-16
ACCA考試每日一練綜合集錦

Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised....
2016-11-08
ACCA考試F1基礎(chǔ)測(cè)試題集錦

Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee B. A remuneration committee made up of independent non-execu...
2017-01-10
ACCA考試F2基礎(chǔ)習(xí)題：Acconting for materials

What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production C. recorder level D. reorder quantity The correct answer is:...
2016-11-10
2016年ACCA F2每日一練：Cost *

Question ：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mixed cost B. A step cost C. A variable cost D. A fixed cost Th...
2016-03-15
2016年ACCA F2必做題：Cost classification

Question ：Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of expenditure attributable to a particular activity C. A functi...
2016-03-15
ACCA考試F2基礎(chǔ)精練題：Sources of data

Question ：A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected...
2016-11-14
2016ACCA F2每日一練：Accounting for management

Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs ...
2016-03-15
ACCA F3《財(cái)務(wù)會(huì)計(jì)》精選練習(xí)題

Question： 1.W is registered for sales tax. The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5% of sales (17.5% is the ra...
2016-03-15
ACCA F6每日一練：Trading losses and partnerships

Question ：Michael, who has been trading for many years, transferred his business to a company on 31 March 2013. He made a loss of ?10,000 in the twelve months to 31 March 2013. In which three of the ...
2016-03-08

查看更多資訊

國(guó)際注冊(cè)會(huì)計(jì)師ACCA考試百科

證書(shū)星級(jí)

距離ACCA考試僅剩
0: 天

ACCA注冊(cè)

ACCA考試費(fèi)用

ACCA考試

ACCA免考

ACCA海外學(xué)位

ACCA學(xué)習(xí)資料

關(guān)注公眾號(hào)
快掃碼關(guān)注
公眾號(hào)吧; 贊121

ACCA考試每日一練：economic growth

【多選題】下列屬于中央和地方共享收入的稅種有( )。 A.印花稅 B.關(guān)稅 C.增值稅 D.營(yíng)業(yè)稅【正確答案】ACD 【答案解析】關(guān)稅是中央政府的固定收入。高頓網(wǎng)校溫馨提醒為了方便各位學(xué)員能更加系統(tǒng)地掌握考試大綱的重點(diǎn)知識(shí)，幫助大家充分備考，體驗(yàn)實(shí)戰(zhàn)，高頓網(wǎng)校開(kāi)通了全免費(fèi)的 ACCA題庫(kù) （包括精題.........
2016-09-10
ACCA考試每日一練：unemployment arises

【多選題】下列各項(xiàng)中，屬于稅收法律關(guān)系權(quán)利主體的有( )。 A.國(guó)家稅務(wù)局 B.海關(guān) C.財(cái)政機(jī)關(guān) D.人民政府【正確答案】ABC 【答案解析】在我國(guó)稅收法律關(guān)系中，權(quán)利主體一方是代表國(guó)家行使征稅職責(zé)的國(guó)家稅務(wù)機(jī)關(guān)，包括國(guó)家各級(jí)稅務(wù)機(jī)關(guān)、海關(guān)和財(cái)政機(jī)關(guān)。另一方是履行納稅義務(wù)的人，包括法人、自然.........
2016-10-10
ACCA考試每日一練：Low interest rates

【多選題】下列各項(xiàng)中，表述不正確的有( )。 A.稅目是各個(gè)稅種的所規(guī)定的具體征稅項(xiàng)目 B.稅率是衡量稅負(fù)輕重的重要標(biāo)志 C.所得稅在流通環(huán)節(jié)納稅 D.征稅對(duì)象就是稅收法律關(guān)系中征納雙方權(quán)利義務(wù)所指的物品【正確答案】CD 【答案解析】所得稅在分配環(huán)節(jié)納稅;征稅對(duì)象就是稅收法律關(guān)系中征納雙方權(quán)利.........
2016-11-10
ACCA考試每日一練：High interest rates

【單選題】下列有關(guān)稅法概念的說(shuō)法正確的是( )。 A.稅法是國(guó)家制定的用來(lái)調(diào)整納稅人之間權(quán)利與義務(wù)關(guān)系的法律規(guī)范的總稱(chēng) B.制定稅法的目的是為了保障國(guó)家利益和納稅人的合法權(quán)益 C.稅法的特征是強(qiáng)制性、無(wú)償性和固定性 D.稅法是國(guó)家憑借其權(quán)力，利用稅收工具參與社會(huì)產(chǎn)品和國(guó)民收入分配的法律規(guī)范.........
2016-11-10
ACCA考試每日一練：payments account

【單選題】我國(guó)對(duì)稅收法律關(guān)系中納稅義務(wù)人的確定,采取的是( )的原則。 A.屬地原則 B.屬人原則 C.屬地兼屬人的原則 D.靈活確定的原則【正確答案】C 【答案解析】主權(quán)國(guó)家有權(quán)根據(jù)本國(guó)的意志按照屬地原則或?qū)偃嗽瓌t來(lái)確定自己的稅收管轄權(quán)。在這種情況下，一國(guó)對(duì)本國(guó)居民的境內(nèi)所得、境外所得，以.........
2017-01-16

2016年ACCA F6基礎(chǔ)測(cè)試：Administration

Question ：Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A. Until 5 April 2014 B. Until 31 January 2019 C. Until 5 April 2018 D. Until 31 January 2015 The correct answer is: D Individuals must usually retain their records for 1 year from the submission deadline. However, where the individual is a sole trader, partner or has a supplemen.........
2016-03-08
2016ACCA F6必會(huì)自測(cè)題：VAT

Question ：Nevilles VAT period ends on 31 August. He submits his return online and pays VAT electronically. By what date is he required to submit a VAT return? A. 10 October. B. 7 October. C. 30 September. D. 14 September. The correct answer is: 7 October. When submitted online (with electronic payment of VAT) the submission date is extended by 7 days from 30 September to 7 October. 高頓網(wǎng)校溫馨.........
2016-03-08
ACCA考試F7階段測(cè)試題：Statement of cash flows

Question ：Which of the following items are included in the statement of cash flows under the heading cash flows from investing activities? A. Repayment of borrowings. B. Equity dividends paid. C. Non-equity dividends paid. D. Interest received. E. Dividends received. The correct answers are: DE Dividends are included either as operating activities or cash flows from financing activities. 高頓網(wǎng)校.........
2016-03-07
2016年ACCA F7自測(cè)題：public sector entities

Question ：Which of the following is an advantage of current cost accounting (CCA)? A. It uses objective calculations to arrive at a deprival value for assets. B. It provides a useful guide for management in deciding whether to hold or sell assets. C. It is easy to calculate and understand. D. It produces a reliable value for total assets. The correct answer is: B An advantage of CCA is that it pr.........
2016-03-07
2016ACCA F7階段測(cè)試：Alternative models

Question ：Which of these would be realistic performance measures to apply to a charity? A. Budgetary variance analysis. B. Number of contributors against previous year. C. Investment appraisal. D. Results measured against Key Performance Indicators. The correct answers are: Budgetary variance analysis Results measured against Key Performance Indicators Number of contributors against previous year.........
2016-03-07
2016年ACCA考試F4精選練習(xí)題

Question： 1.Directors will not be required to account to the company for profits received in their position as directors in which of the following circumstances? (i) Where it can be shown that the company has lost nothing (ii) Where the company in general meeting resolves that the profits need not be accounted for A. Neither (I) nor (ii). B. (ii) only. C. (i) only. D. Both (I) and (ii). 2.Which o.........
2016-03-07
ACCA考試F3會(huì)計(jì)基礎(chǔ)練習(xí)：Consolidated financial statements

Question ：Which of the following statements relating to parent companies and subsidiaries are correct? A. A parent company could consolidate a company in which it holds less than 50% of the ordinary share capital in certain circumstances. B. Goodwill on consolidation will appear as an item in the parent companys individual statement of financial position. C. Consolidated financial statements igno.........
2016-03-04
2016ACCA F3會(huì)計(jì)測(cè)試題：Incomplete records

Question ：Which of the following calculations could produce an acceptable figure for a traders net profit for a period if no accounting records had been kept? A. Closing net assets plus drawings minus capital introduced minus opening net assets B. Closing net assets minus drawings plus capital introduced minus opening net assets C. Closing net assets minus drawings minus capital introduced minus .........
2016-03-04
2016ACCA F3階段測(cè)試題：Statements of cash flows

Question ：In preparing a companys statement of cash flows complying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities? Proceeds of sale of premises Dividends received Bonus issue of shares A. 1 only B. 2 only C. 3 only D. None of them The corrrect answer is: None of them. 1 - Proceeds from sale of premises appears under inv.........
2016-03-04
ACCA F3精選練習(xí)題：Events after the reporting period

Question ：Which of the following events between the reporting date and the date the financial statements are authorised for issue must be adjusted in the financial statements? Declaration of equity dividends. Decline in market value of investments. The announcement of changes in tax rates. The announcement of a major restructuring. A. 1 only B. 2 and 4 C. 3 only D. None of them The correct answer.........
2016-03-04

高頓服務(wù)

距考試時(shí)間
0: 天