小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的accaF6科目第一章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1.Petunia is a single parent with a two year old son. She receives child benefit of £1,076 in the tax year 2016/17.
Petunia has net income of £57,000 in 2016/17 and she made gross personal pension contributions of £2,000
during 2016/17.
What is Petunia’s child benefit income tax charge for the tax year 2016/17?
A.£1,076
B.£430
C.£538
D.£753
