What was the amount of loss for the year ended 5 April 2017 which was relieved against Hong’s income forthe tax year 2015/16?
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A 2014/15 ￡45,960, 2015/16 ￡39,360 B 2014/15 ￡45,960, 2015/16 ￡45,960 C 2014/15 ￡30,640, 2015/16 ￡45,960 D 2014/15 ￡30,640, 2015/16 ￡39,360
4 .In which one of the following ways can overlap profits be relieved?
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5 .How could Fang have obtained relief for trading expenditure incurred prior to 1 August 2014 and for computer equipment which Fang already owned which was brought into business use on 1 August 2014?Trading expenditure / Computer equipment
A Added to overlap profit and relieved on cessation/Addition for capital allowances purposes based on its original cost B Treated as incurred on 1 August 2014/Addition for capital allowances purposes based on its original cost C Added to overlap profit and relieved on cessation/Addition for capital ...
7 .Which TWO of the following statements about the further claim to set Hong's trading loss against her chargeable gain for the tax year 2015/16 are correct?(1) The trading loss is first set against general income of the tax year 2015/16 and only any excess loss is set against chargeable gains of that year.(2) The amount of chargeable gains for the tax year 2015/16 is computed ignoring the annual exempt amount for the purposes of this relief.(3) Capital losses of the tax year 2015/16 are taken into account, but not brought forward losses, for the purposes of this relief.(4) Hong can specify the amount to be set against chargeable gains, so her annual exempt amount for the tax year 2015/16 is not wasted.
A 1 and 2 B 2 and 3 C 1 and 4 D 2 and 4
8 .某企业2013年的经营性资产增加为1200万元，经营性负债增加为950万元，销售收入3000万元，销售利润率将达到10%，股利分配率为40%，那么该企业本年外部筹资额为（ ）万元。
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