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P6(新加坡)-高级税务-2012年06月卷
摘要Advanced Taxation(Singapore) June 2012 pilot question 1 Time allowed Reading and planning:15 minutes Writing:3 hours This paper is divided into two sections: Section A BOTH questions are compulsory and MUST be attempted Section B TWO questions ONL
  Advanced Taxation(Singapore)
 
  June 2012 pilot question 1
 
  Time allowed
 
  Reading and planning:15 minutes
 
  Writing:3 hours
 
  This paper is divided into two sections:
 
  Section A – BOTH questions are compulsory and MUST be attempted
 
  Section B – TWO questions ONLY to be attempted.
 
  Tax rates and allowances are on pages 2–4
 
  Do not open this paper until instructed by the supervisor.
 
  During reading and planning time only the question paper may be annotated.You must not write in your answer booklet until instructed by the supervisor.
 
  This question paper must not be removed from the examination hall.
 
  ACCA试卷完整版下载:[点击此处]
 

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ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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