成功哪有看起来那么容易？在备考的路上，最有希望通过的人总是最孤独的。这个时候，只要我们坚持初心，持之以恒，才能滴水穿石，获得最终得突破。每日坚持练习两道acca考试题目，坚持下去，你会发现一个不一样的自己~
1.Marion bought £20,000 (nominal value) 5% UK Government Loan Stock on 1 July 2019. Interest is payable on 30 June and 31 December each year. Marion sold the loan stock to Gerald on 31 October 2019 including interest.
Match the amounts amount of savings income taxable on Marion and Gerald in respect of the loan stock for the tax year 2019/20.
Marion:
Gerald:
2.Trevor is employed by Cress plc. He is provided with a car available for private use for the tax year 2019/20. The car has CO, emissions of 108 g/km and a list price of £20,000 although Cress plc actually paid £18,000 for the car as the result of a dealer discount. The car has a diesel engine. No private fuel is provided.
What is Trevor's taxable car benefit for the tax year 2018/19?
A.£4,500
B.£5,220
C.£5,000
D.£5,800
