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2022ACCA/CAT考试试题试卷(0AD)

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1. [单选题]10 What would the company’s profit become after the correction of the above errors?

A. $634,760
B. $624,760
C. $624,440
D. $625,240


2. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income


3. [单选题]Is the following statement true or false?

B. True
C. False


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