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
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .伴随着社会主义经济基础的建立，我国社会的主要矛盾也发生了根本的变化。下列表述正确的是（ ）。
A 无产阶级同资产阶级之间的矛盾尚未解决 B 我国社会的主要矛盾已经是人民对于经济文化迅速发展的需要同当前经济文化不能满足人民需要的状况之间的矛盾 C 广大劳动人民从此摆脱了被剥削奴役的地位，成为掌握生产资料的...
2 .Assuming that the capital allowances for three-month period ended 30 September 2018 were ￡3,000, what is Eu’s trading income assessment for the tax year 2018/19?
A ￡1,600 B ￡57,908 C ￡62,200 D ￡67,708
3 .我国社会主义基本制度正式确立，大规模的社会革命任务基本完成，开始进入了（ ）的新时代。
A 局部改造社会主义 B 初步建设社会主义 C 全面改造社会主义 D 全面建设社会主义
4 .What is the amount of trading profit which will have been assessed on Fang for each of the tax years 2014/15 and 2015/16?
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
5 .In which one of the following ways can overlap profits be relieved?
A Against first available current year basis profits B Against trading income on cessation C Against general income of the tax year of commencement and/or the preceding tax year D Against general income in the three tax years preceding the year of commencement
7 .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?
A ￡2,600 B ￡31,000 C ￡33,600 D ￡23,000
8 .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
9 .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。
A 130 B 70 C 120 D 80
10 .下列财务比率中，属于效率比率指标的是（ ）。
A 成本利润率 B 速动比率 C 资产负债率 D 所有者权益增长率
