在acca考试的备考之路上,注定少不了一些艰辛和坚持。为了达到心中的目标,我们只有不断的努力,努力,在努力!万丈高楼平地起,搭建扎实的acca学习基础,就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目,大家记得要每天去练习一下。熟能生巧,相信天道酬勤,勤奋的你,一定可以早日拿到梦寐以求的acca证书!
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
答案:Interest on an NS&I Investment account and interest on UK Government stocks (‘gilts’) are taxable.Premium bond prizes and dividends on shares held in an Individual Savings Account are exempt.