ACCA考试中真题练习巩固知识点！

ACCA真题练习，助力ACCA学员巩固知识点！ACCA真题练习是ACCA学员必须要做的事情，通过对ACCA真题的练习，了解考试的重点在哪里？ACCA考试的知识点分布在哪里。今天给大家分享ACCA历年真题。

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence  underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the  taxpayer was charged by the tax authority with committing an act of tax evasion  in 2002.

A. Which of the following statements is correct?

B. The taxpayer must pay the additional taxes due, plus a late payment  surcharge and a penalty

C. There is no need for the taxpayer to pay any additional taxes, late  payment surcharge or penalty as the statute of limitation is ten years

D. The taxpayer must pay the additional taxes, but no late payment surcharge  or penalty as the statute of limitation is ten years for late payment surcharge  and penalties

E. The taxpayer must pay the additional taxes and a late payment surcharge  but not a penalty as the statute of limitation is five years for penalties

正确答案 ：E

The taxpayer must pay the additional taxes and a late payment surcharge but  not a penalty as the statute of limitation is five years for penalties

解析：

Per Article 86 of the Tax Collection and Administrative Law, the statute of  limitation for an administrative penalty on non-compliances is five years.

ACCA真题练习学员不仅要知道考察的知识点是什么，还需要对该知识点有清晰的认识才可以。从真题练习中总结知识点，是能够崔进自身学习的过程。

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！