了解ACCA考试的学员都知道，参加ACCA考试不仅能拿到ACCA证书，还能获得国外的学位证书，帮助自身进行留学办理。ACCA考试学习是拿到证书的第 一步，ACCA考试的资料很多，ACCA真题是学员必做的内容。
戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”
1. [单选题]25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?
A. $240,000
B. $80,000
C. $180,000
D. $140,000
2. [单选题]Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
A. What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
B. RMB2,492
C. RMB2,576
D. RMB2,548
E. RMB3,680
答案：
1、正确答案 ：A
解析：20% x (400,000 + 800,000)
2、正确答案 ：D
解析：20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548
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