Petunia is a single parent with a two year old son. She receives child benefit of £1,076 in the tax year 2016/17. Petunia has net income of £57,000 in 2016/17 and she made gross personal pension contributions of £2,000 during 2016/17. What is Petu

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

Which TWO of the following types of income are exempt from income tax?

(1) Interest on an NS&I Investment account

(2) Premium bond prizes

(3) Interest on UK Government stocks (‘gilts’)

(4) Dividends on shares held in an Individual Savings Account

A.1 and 2

B.1 and 4

C.2 and 3

D.2 and 4

依据企业涉税会计核算的有关规定，下列相关的账务处理的表述中，正确的有()。

A.企业销售消费税应税产品时，按照应缴纳的消费税税额，借记“税金及附加”科目，贷记“应交税费——应交消费税”科目

B.企业销售资源税应税产品时，按照应缴纳的资源税税额，借记“税金及附加”科目，贷记“应交税费——应交资源税”科目

C.企业不需要预缴的印花税，不在“应交税费”科目核算

D.企业占用耕地建造厂房，按照应缴纳的耕地占用税，借记“在建工程”科目，贷记“银行存款”科目

E.将委托加工收回的高档手表连续生产高档手表销售的，应将受托方代收代缴的消费税，借记“应交税费——应交消费税”科目，贷记“银行存款”科目

某公司预计第一季度和第二季度产品销量分别为140万件和200万件，第一季度期初产品存货量为14万件，预计期末存货量为下季度预计销量的10%，则第一季度的预计生产量是( )万件。

A.146

B.154

C.134

D.160

能够使企业有效面对产业中的五种竞争力量，并且成为产业中的成本领先者的战略是(　)。(第三章.战略选择)

A. 成本领先战略

B. 差异化战略

C. 集中成本领先战略

D. 集中差异化战略

Joe

On 31 December 2016 Joe resigned as an employee of Firstly plc, and on 1 January 2017 commenced employment with Secondly plc. He received a salary and taxable benefits from both Firstly plc and Secondly plc. He is paid monthly by both Firstly plc and Secondly plc.

Secondly plc has 700 employees. It filed its PAYE return due on 31 January 2017 on 4 April 2017. This was the second return that it had submitted late in the tax year 2016/17.

1.Which TWO of the following statements about Joe’s PAYE tax code are correct?

A.The code number for Joe, if he was only entitled to a personal allowance, would be 1100L.

B.Joe’s tax code cannot be adjusted for unpaid tax on income from earlier years.

C.Joe’s tax code will be applied to his salary when calculating the amount of income tax that has to be

D.paid each month under the PAYE system.

E.Joe’s employer will be issued with the tax code at the start of the tax year and must use the same code throughout the tax year.

以历史期实际经济活动及其预算为基础，结合预算期经济活动及相关影响因素的变动情况，通过调整历史期经济活动项目及金额形成预算的预算编制方法，称为( )。

A.弹性预算法

B.零基预算法

C.增量预算法

D.滚动预算法

根据公司法律制度的规定，下列有关公司设立及股东出资的说法中，正确的是( )。

A.有限责任公司登记时需要提交验资机构验资证明

B.公司股东可以用劳务作价出资设立公司

C.公司股东不得以非货币财产出资设立有限责任公司

下列各项费用，在购建固定资产过程中，会增加固定资产入账价值的有(　　)(第四章.固定资产)

A. 弃置费用

B. 报废清理费用

C. 符合资本化条件的借款费用

D. 安装费用

下列关于固定资产处置的说法中，正确的有(　)。(第四章.固定资产)

A. 处于处置状态的固定资产不再符合固定资产的定义，应予终止确认

B. 固定资产满足“预期通过使用或处置不能产生经济利益”条件时，应当予以终止确认

C. 固定资产出售、转让、报废或毁损的，应将其处置收入扣除账面价值和相关税费后的金额计入当期损益

D. 企业持有待售的固定资产，应对其预计净残值进行调整