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2011年6月ACCA考试F6考试真题(4)

2013-02-28 15:01来源:打印订阅
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 3    (a)   During   the   month   of   November   2010,   Company   Z,   a   food   producer   company,   carried   out   the   following transactions:

(1)  Acquired five tons of wheat for RMB 50,000 (excluding value added tax (VAT)) from a farmer and paid RMB 1,200 (including VAT) to a manufacturing company, Company A, for flouring services.

(2)  Purchased production tools for RMB 5,000 (including VAT) from a small-scale tools company.

(3)  Produced eight tons of corn flour; sold seven tons of the corn flour for RMB 140,000 (excluding VAT), and distributed the remaining one ton to its own staff.

(4)  Sold biscuits to several commercial entities by issuing general invoices and received RMB 80,000 (excluding VAT).

(5)  Some wheat acquired in the previous month rotted due to improper keeping. The stock loss cost (excluding VAT) was RMB 6,000 including gross freight charges of RMB 800.

(6)  Sold   a  used   machine    for  RMB    7,000    (including   VAT),  which   had   been   bought   in  June   2009    for RMB 9,000.

Required:

Calculate the input and output value added tax (VAT) in respect of each of the above transactions and the VAT payable by Company Z for the month of November 2010.                                                      

(b)   Company B had the following events during December 2010:

(i)  stock costing RMB 12,000 (including transportation of RMB 6,000) was damaged in Warehouse A due to an earthquake; and

(ii) stock costing RMB 32,000 (including transportation of RMB 2,000) was damaged in Warehouse A due to mismanagement.

All figures are stated excluding any applicable value added tax (VAT)

Required:

Explain the treatment for value added tax (VAT) and enterprise income tax (EIT) of each of these stock losses,and calculate any deductible/non-deductible amounts.                                                              

(c)   State the time limits (deadlines) for the reporting and payment of value added tax (VAT) for a taxpayer with:

(i)  an assessable period of one month; and                                                                        

(ii) an assessable period of less than one month.

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