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.Susie rents out a furnished house. The house does not qualify as a furnished holiday letting. The furnishings include a new sofa which was bought in the tax year 2019/20 to replace an old one which was disposed of at the same time. The old sofa cost £3,000 in 2009 and was disposed of in January 2020 for proceeds of £200. The new sofa was bought in January 2020 for £5,500 and was larger than the old one. If Susie had bought a newer sofa of the same model as the old one it would have cost £4,000.
What deduction against property business income can Susie claim for the cost of the sofa bought in 2019/20?
A.£3,800
B.£5,300
C.£4,000
D.£5,500
2.Harry is a sole trader. He prepares accounts for the year ended 5 April 2020 and has deducted the following items of expenditure in the statement of profit or loss:
How much should be added back to Harry's net profit to arrive at his adjusted taxable profit?
