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ACCA考试辅导:F1考题练习(1)

来源:考试吧 2018-01-24 18:38:30 要考试,上考试吧! 模拟考场
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  Question:Which ONE of the following would be identified as a cultural trend?

  A. Concern with health and diet

  B. Data protection legislation

  C. Health and safety legislation

  D. Increasing age of the population

  The correct answer is: Concern with health and diet

  Rationale: 'Health and safety legislation' may reflect a cultural trend (increasing expectation of quality of working life, say), but it is a compliance issue, as is 'Data protection legislation'.

  'Increasing age of the population' is a demographic trend.

  Question:taxes are collected by the Revenue authority from an intermediary, which attempts to pass on the tax to consumers in the price of goods.

  Which word correctly completes this statement?

  A. Progressive

  B. Direct

  C. Indirect

  D. Income

  The correct answer is: Indirect

  Rationale: The definition clearly distinguishes an indirect tax (eg sales tax) from a direct tax, which is paid direct by a person to the Revenue authority (eg income tax, corporation tax, capital gains tax and inheritance tax). Progressive refer to the proportion of income taken by a tax.

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