ACCA考试中不仅知识点很关键，ACCA真题检验学习效果！

要想更好的掌握ACCA考试的内容，就需要更好的去了解，ACCA考试的重难点在哪里。ACCA考试中不仅知识点很关键，ACCA真题检验学习效果！

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

1. [单选题]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. [单选题]24 What figure should appear in the consolidated balance sheet of the J group as at 31 December 2004 for minority interest?

A. $32,000

B. $16,000

C. $10,000

D. $24,000

1、正确答案 ：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、正确答案 ：D

解析：20% x 120,000

ACCA考试的知识点内容就分享这么多，学员如果还有更多的内容想要学习，可以在线咨询老师或者添加老师微信（rongyuejiaoyu）。