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每日一练丨ACCA F6基础测试：Administration
2017-03-01
摘要今天给大家带来的每日一练题目是来自ACCA F6《税务》基础测试：Administration 。 Question： Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A.Until 5 April 2014 B.Until 31 January 2019 C.Until 5 April 2018 D.Until 31 January 2015 Answer： The correct answer is:D Individuals must usually retain their records for 1 year from the submission deadline.However,where the individual is a sole trader,partner or has a supplementary source of income such as property income or gains,the records must be kept for 5 years. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换 。 *如果你正在考虑是否报名ACCA考试，却一直犹豫，不妨试一试 考前效果评估 （点击此处预约测试），看看自己是否适合现在报考ACCA。 *2017年ACCA学习大礼包免费领取： 点击领取 。（包含考纲解析、历年真题、科目搭配指导以及知名ACCA培训机构内部讲义等。） *凡报名ACCA考试的学员，在报名前一定要查询清楚自己是否享有F阶段科目的免试资格。如不清楚，可点击 免试资格查询 。（支持港、澳、台及海外学员查询。）
今天给大家带来的“每日一练”题目是来自ACCA F6《税务》基础测试：Administration。
Question：
Wayne is a sole trader.
Until what date must he retain his self assessment records for the 2012/13 tax year?
A.Until 5 April 2014
B.Until 31 January 2019
C.Until 5 April 2018
D.Until 31 January 2015
Answer：
The correct answer is:D
Individuals must usually retain their records for 1 year from the submission deadline.However,where the individual is a sole trader,partner or has a supplementary source of income such as property income or gains,the records must be kept for 5 years.
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