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.Shona started in business on 1 January 2020 as a sole trader and prepared her first set of accounts for the 14 weeks to 5 April 2020. Her taxable trading profit for that period was £10,600.
What are Shona' s total national insurance contributions for the tax year 2019/20?
2.Mark has been in business as a sole trader for many years preparing accounts to 5 April. He made a trading loss of £(2,000) in the year to 5 April 2019 and has not made any claim in respect of this loss. In the year to 5 April 2020, he made a trading profit of £14,700.
What are Mark's Class 4 national insurance contributions for the tax year 2019/20?