ACCA

 

中公財經 > ACCA > 考試題庫 > F3

F3題庫_2019年ACCA考試F3第九章模擬練習題(4)
2019-11-06 15:51:36 來源: 中公財經 瀏覽量:

小伙伴們,ACCA考試題庫來啦!很多想要報考ACCA考試的考生,不知道該如何準備全英文考試,中公財經小編為大家收集的ACCA F3科目第九章練習題及模擬題,幫助大家更好學習acca,早日拿下ACCA證書。

acca考試題

1.The following information relates to Joyce Co's sales tax for the month of March 20x3:

Sales(including sales tax)=$218,500

Purchases(net of sales tax)=$128,000

Sales tax is charged at a flat rate of 15%. Joyce Co's sales tax account showed an opening credit balance of $9,080 at the beginning of the month and a closing debit balance of $5,440 at the end of the month.

What was the total sales tax paid to regulatory authorities during the month of March 20x3?

A. $12,940.00

B. $23,820.00

C. $28,095.00

D. $26,324.34

2.The managing director of Suzie Co,has asked four staff in the accounts department why the output tax for the last quarter does not equal 17% of sales (17% is the rate of tax).

Which one of the following four replies she received was not correct?

A. The company had some exports that were not libale to sales tax

B. The company made some sales of zero - rated products

C. The company sold some products to businessed not registered for sales tax

D. The company made some sales of exempt products

注:本站稿件未經許可不得轉載,轉載請保留出處及源文件地址。
(責任編輯: ztt89173)
一点红论坛网六肖中特