ACCA历年真题：F6（PM）答案及解析，很多同学对于ACCA考试题目还不熟悉，就可以通过做题练习来巩固知识点。这些题目可以帮助大家更轻松的理解消化新的知识，是非常适合备考使用的。如果已经报考了ACCA考试的同学，坚持刷题，你会慢慢发现自己对于ACCA各个科目的知识越来越熟悉，对于考试题型和答题方式也更加得心应手，赶快来试试吧！
acca历年真题
一、ACCA历年真题
1.【简答题】Alice started in business as a sole trader on 1 August 2018 and prepared her first set of accounts to 30 April 2020.
Match the start date and the end date of Alice's basis period for the tax year 2019/20,her second tax year of trading.
Start date：
End date:
【答案】Start date：6 April 2019
End date：5 April 2020
2019/20 is the second year of trading.There is no accounting date ending in this year so the actual basis applies.
2.【计算题】Timothy started in business as a sole trader on 1 February 2018.He prepared his first set of accounts to 30 November 2018 and his second set of accounts to 30 November 2019.His taxable trading profits were as follows:
p/e 30 November 2018£30,000
y/e 30 November 2019£42,000
What are Timothy's overlap profits?
【答案】£13,000
First tax year(2017/18):Actual basis 1.2.18 to 5.4.18
Second tax year(2018/19):First 12 months of trading 1.2.18 to 31.1.19
Third tax year(2019/20):Current year basis 1.12.18 to 30.11.19
Periods of overlap 1.2.18 to 5.4.18 and 1.12.18 to 31.1.19
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