ACCA證書考試中真題的練習(xí)關(guān)鍵嗎？

1. [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

2. [單選題]Which of the following statements relating to internal and external auditors is correct?

A. Internal auditors are required to be members of a professional body

B. Internal auditors’ scope of work should be determined by those charged with governance

C. External auditors report to those charged with governance

D. Internal auditors can never be independent of the company

1、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

2、正確答案 ：B

解析：A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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