3.The correct answer is:B
A VAT invoice must be issued within 30 days of making a taxable supply.
VAT records (including VAT invoices) must normally be retained for six years.
4.The correct answer is:C
Default interest will not be charged because separate disclosure of the VAT underpayment was not required (it was less than £10,000).
以上就是acca F6练习题,多多练习才能拿下acca!如果想要了解更多acca相关信息,请关注中公财经网。