ACCA F6（United Kingdom）历年考题及答案大全（2004年-2008年）

包含（2004年-2008年）ACCA F6（United Kingdom）历年考试真题及答案，文件列表如下：
Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Business Taxation
(UK Stream)

QUESTION PAPER
Time allowed 3 hours
This paper is divided into two sections
Section A BOTH questions are compulsory and MUST be
answered
Section B THREE questions ONLY to be answered
Tax rates and allowances are on pages 2-4
Do not open this paper until instructed by the supervisor
This question paper must not be removed from the examination
hall
The Association of Chartered Certified Accountants

The following tax rates and allowances are to be used in answering the questions:
Income Tax
%
Starting rate ￡1 – ￡2,150 10
Basic rate ￡2,151 – ￡33,300 22
Higher rate ￡33,301 and above 40
Personal Allowance
Personal allowance ￡5,035
Car Benefit Percentage
The base level of CO2 emissions is 140 grams per kilometre.
Car Fuel Benefit
The base figure for calculating the car fuel benefit is ￡14,400.
Pension Scheme Limits
Annual allowance ￡215,000
The maximum contribution that can qualify for tax relief without any earnings is ￡3,600.
Capital Allowances
%
Plant and machinery
Writing-down allowance 25
First-year allowance – Plant and machinery 40
First-year allowance – Low emission motor cars (CO2 emissions of less than
120 grams per kilometre) 100

For small businesses only: the rate of plant and machinery first-year allowance is increased to
50% for the period from 1 April 2006 to 31 March 2007 (6 April 2006 to 5 April 2007 for
unincorporated businesses).
Long-life assets
Writing-down allowance 6
Industrial buildings
Writing-down allowance 4

Corporation Tax
Financial year 2004 2005 2006
Small companies rate 19% 19% 19%
Full rate 30% 30% 30%
Lower limit 1,300,000 1,300,000 1,300,000
Upper limit 1,500,000 1,500,000 1,500,000
Marginal relief fraction 11/400 11/400 11/400
Marginal Relief
(M – P) x I/P x Marginal relief fraction
Value Added Tax
￡
Registration limit 61,000
Deregistration limit 59,000
Rates of Interest
Official rate of interest: 5·0%
Rate of interest on underpaid tax: 6·5% (assumed)
Rate of interest on overpaid tax: 2·25% (assumed)