福州acca培训中心实力强劲机构排名一览

2021年acca考试F6科目练习题与解析（1）

成功哪有看起来那么容易？在备考的路上，较有希望通过的人总是较孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得较终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~

1.Which TWO of the following hems of expenditure are deductible In the calculation of an Individual's taxable Income？

(1)A contribution into a personal pension scheme

(2)A charitable gift aid donation

(3)A contribution Into an employees HM Revenue and Customs’ registered occupational pension scheme

(4)A charitable donation made under the payroll deduction scheme

A.(3) and (4)

B.(l)and(2)

C.(2)and (3)

D.(l)and (4)

2.For the tax year 2018/19, Chi has a salary of £53,000. She received child benefit of £1,789during this tax year.What is Chi's child benefit Income tax charge for the tax year 2018/19？

A.£1,789

B.£0

C.£1,252

D.£536

1.【Answer】A。

2.【Answer】D。