[单选题] 提问人:匿名网友 提问时间:2021-08-24

Beryl is registered for VAT and is preparing her VAT return for the three-month period ended 31 March 2016. During this period she made zero-rated supplies of £14,450 and standard rated supplies of £19,650. These figures exclude VAT.What amount of output VAT should Beryl account for on her VAT return for the three months ended 31 March 2016?


A .£3,275
B .£3,330
C .£3,930
D .£6,820

提问人:匿名网友 提问时间:2021-08-24

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 .Emerald commenced business as a sole trader on 1 March 2015making only taxable supplies. Her turnover in the first 15 months of trade was as follows:1 March 2014 to 30 September 2015: £7,150 per monthOctober and November 2015: £10,500 per monthFrom December 2015 onwards: £11,000 per monthBy what date should Emerald have notified HM Revenue and Customs that she was required to become VAT registered in order to avoid a penalty for late registration?

A 1 March 2015 B 30 November 2015 C 31 December 2015 D 31 January 2016

题型: 单选题 提问时间: 2021-08-24

2 .Violet Ltd provides one of its directors with a company motor car which is used for both business and private mileage. For the quarter ended 31 March 2016, the total cost of petrol for the car was £600, of which 30% was for private use by the director. The relevant quarterly scale charge is £408. Both these figures are inclusive of value added tax (VAT).What output VAT and input VAT entries will Violet Ltd include on its VAT return for the quarter ended 31 March 2016 in respect of the company motor car?

A Output VAT of £68 and input VAT of £70 B Output VAT of Nil and input VAT of £70 C Output VAT of Nil and input VAT of £100 D Output VAT of £68 and input VAT of £100

题型: 单选题 提问时间: 2021-08-24

3 .Barbara is registered for VAT and is preparing her VAT return for the three-month period ended 31 March 2016.Barbara incurred input tax of £1,338 related to zero-rated supplies and input tax of £600 related to standard-rated supplies.What amount of input VAT should Barbar account for on her VAT return for the three months ended 31 March 2016?

A £600 B £738 C £1,338 D £1,938

题型: 单选题 提问时间: 2021-08-24

4 .Charlie is a VAT registered trader making only standard-rated supplies. He received an order from a customer on 19 May 2016 enclosing a payment of £2,250 which represented a 15% deposit (including VAT).Charlie dispatched the goods on 19 May and issued an invoice for the full amount of £15,000 on 1 June. The balancing payment of £12,750 was received on 13 July.Charlie does not operate the cash accounting scheme.What amounts of output tax must be accounted for in the VAT returns for the quarters to 31 May and 31 August 2016??

A Quarter to 31 May £0; Quarter to 31 August £2,500 B Quarter to 31 May £375; Quarter to 31 August £2,125 C Quarter to 31 May £2,250; Quarter to 31 August £250 D Quarter to 31 May £2,500; Quarter to 31 August £0

题型: 单选题 提问时间: 2021-08-24

6 .Yui commenced trading on 1 April 2015, and registered for value added tax (VAT) from 1 January 2016. Her first VAT return is for the quarter ended 31 March 2016. During the period 1 April 2015 to 31 March 2016, Yui incurred input VAT of £110 per month in respect of the hire of office equipment.How much input VAT in respect of the office equipment can Yui reclaim on her VAT return for the quarter ended 31 March 2016?

A £660 B £990 C £330 D £1,320

题型: 单选题 提问时间: 2021-08-24

7 .Johnnie, a sole trader, completed a VAT return for the quarter to 31 December 2015 showing output tax of £215,000 and input tax of £126,000.In July 2016 Johnnie’s accountant discovered that the input tax on the VAT return had been overstated by £7,500. This was the first time that Johnnie had made an error on a VAT return. HM Revenue and Customs (HMRC) was notified and the outstanding tax paid.What is the minimum amount of penalty that HMRC could charge Johnnie for the error?

A 0% of tax lost B 15% of tax lost C 20% of tax lost D 30% of tax lost

题型: 单选题 提问时间: 2021-08-24

8 .非涉税鉴证业务报告填写的“报告日期”应当是( )。

A 撰写涉税报告的日期 B 涉税报告所涉及的业务日期 C 形成正式报告交由委托方或其他使用人的日期 D 非涉税鉴证完成的日期

题型: 单选题 提问时间: 2021-08-24

9 .税务师在非涉税鉴证服务执业中应当保持负责态度,实施服务程序,控制执业风险,承担执业责任,这属于( )。

A 合法原则 B 合理原则 C 责任原则 D 谨慎原则

题型: 单选题 提问时间: 2021-08-24

10 .未经涉税鉴证业务委托人同意,税务师事务所不得向他人提供工作底稿,但( )除外。

A 税务机关因税务检查需要查阅的 B 税务师行业主管部门因检查执业质量需要进行查阅的 C 事务所向其他委托人展示工作过程及成果 D 人民检察院根据有关法律 E 公安机关根据有关法律

题型: 多选题 提问时间: 2021-08-24

 
如有问题 请联系客服
  • 客服微信