ACCA F6（United Kingdom）历年试题大全（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；

SUPPLEMENTARY INSTRUCTIONS
1. Calculations and workings need only be made to the nearest ￡.
2. All apportionments should be made to the nearest month.
3. All workings should be shown.
TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions
Income tax
%
Starting rate ￡1 – ￡2,230 10
Basic rate ￡2,231 – ￡34,600 22
Higher rate ￡34,601 and above 40
Personal allowance
Personal allowance Standard ￡5,225
Personal allowance 65 – 74 ￡7,550
Personal allowance 75 and over ￡7,690
Income limit for age related allowances ￡20,900
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 ￡225,000
The maximum contribution that can qualify for tax relief without any earnings is ￡3,600.
Authorised mileage allowances: cars
Up to 10,000 miles 40p
Over 10,000 miles 25p
Capital allowances
%
Plant and machinery
Writing down allowance 25
First year allowance – Plant and machinery 40
– 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 2008 (6 April 2006 to 5 April 2008 for unincorporated businesses).
Long life assets
Writing-down allowance 6
Industrial buildings
Writing-down allowance 4
Corporation tax
Financial year 2005 2006 2007
Small companies rate 19% 19% 20%
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 1/40