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2011年6月ACCA考试F6考试真题(5)

2013-02-28 15:01来源:打印订阅
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Notes:

1    The original cost of the office machinery was RMB 300,000 with a ten year economic life and no residual value.

2    The original cost of the office car was RMB 100,000 with a five year economic life and no residual value.

3    The original cost of the office decorations was RMB 30,000 with a three year economic life and no residual value.

Additional information:

The following payments, not included by the accountant when preparing the calculation above, were made in the year2010:

RMB 100,000 for the purchase of goods from Office X’s head office, located overseas;

RMB 6,000 for samples of goods from Office X’s head office overseas; and

RMB 4,000 for the hire of a translator for the visit of head office staff to China.

Required:

Calculate the enterprise income tax (EIT) payable by Office X if the correct deemed profit rate is 15%, giving brief explanations of any items which were incorrectly treated by the accountant.

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