acca官网下载真题怎么操作？f6部分答案整理！-高顿教育

acca官网下载真题怎么操作？f6部分答案整理！

高顿ACCA2022-11-24 15:19caocici

关注公众号

快扫码关注
公众号吧

点击下载高顿教育APP体验更佳

不管备考什么考试少不了的就是做题，真题是很有用的资料，acca也是一样的，在备考acca时，做多真题，可以找到常考的知识点和出题的规律，备考起来会更有针对性，下面，我们就一起来看看acca官网下载真题怎么操作？不清楚的接着往下看吧！

一、acca官网下载真题怎么操作？

1、打开acca官网，点击首页的student，在下拉菜单中选择Study support resources

2、点击之后会跳到新的页面，在新的页面中点击ACCA qualification；

3、往下拉页面你就能见到acca各科目了，在这个新打开的页面中选择你所要寻找资料的科目；

4、点击科目名称就会进入到该科目的各类资料界面，如想要F6真题，点击F6Taxation，就可以看到F6科目的历年考题、通过率、考官文章等，

5、选择看历年真题，点击past exam papers；

6、选择考试版本，选择之后你就进入到历年考题的界面了，有真题和答案，点击旁边的下载按钮就可以下载下来了。

说实话，学习经验，我不敢胡乱教大家，但学姐可以把当时上岸的备考规划给你。少走1个月的弯路，同时我把备考的资料分享给大家，都是课程的内部资料，大家需要的可以戳下面卡片领取↓↓↓

全新ACCA备考资料+考纲解析

已有2435人领取

免费领取

二、2020年7月f6答案整理

1、The correct answer is home leave does not qualify as a specific additional deduction.Home leave is one of the tax exempt allowances of foreigners during the transitional period.

2、The correct answer is RMB160,000.A trading company can claim a value added tax（VAT）refund on the goods exported.The irrecoverable ornonrefundable VAT equals RMB2,000,000 x 13％÷（13％–5％）/13％）.

3、The correct answer is USD100,000 and February 2020.Customs duty is due when the goods are imported from the Free Trade Zone（FTZ）to a non-FTZ in China and the dutiable value is the first importation value.

4、The correct answer is RMB111,111.The tax base is RMB1,000,000÷（1–10％）=RMB1,111,111.Withholding tax=RMB1,111,111 x 10％=RMB111,111.

5、The correct answer is consequences 3 and 4 are appropriate.The comparable uncontrollable price method is one of the methods for making a transfer pricing adjustment.Interest,rather than a late payment surcharge,can be imposed on the additional tax payable on the transfer pricing

adjustment.The correct answer is RMB270,000.Only the sale of self-produced cosmetics is subject to consumption tax.Hence,consumption tax=RMB10,000 x180 x 15％=RMB270,000.