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acca科目F6考试题库第七章模拟练习题(5)进入阅读模式

acca科目F6考试题库第七章模拟练习题(5) 进入阅读模式 点我咨询

2019-12-04 10:11:41| 来源:

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1.Which TWO of the following have legal force?

(1) Revenue and Customs Brief

(2) A Statutory Instrument

(3) An Act of Parliament

(4) An Extra Statutory Concession

A.1 and 2

B.2 and 3

C.1 and 3

D.2 and 4

2.1.Lili Ltd commenced trading on 1 January 2015. The company incurred the following expenditure prior to 1 January 2015:

30 November 2007 Initial market research £15,000

6 June 2010 Research into competitors £12,000

31 July 2014 Entertaining potential customers and suppliers £8,000

15 December 2014 Donation to local school fair in exchange for advertising £2,000

What is the amount of Lili Ltd’s deductible pre-trading expenditure in respect of the year ended 31 December

2015?

A £10,000

B £14,000

C £27,000

D £29,000

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1 2

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