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首页 ACCA考试 财务报告(基础阶段) 每日一练 正文
ACCA考试F7每日一练
来源:帮考网校 2019-03-15 16:08:02

Question:Ray draws accounts annually to 31 December. He decides to change his accounts date and does so by drawing up a 16 month set of accounts covering the period 1 January 2011 to 30 April 2012.

What is the tax year of change?

A. 2010/11

B. 2011/12

C. 2013/14

D. 2012/13

The correct answer is: 2011/12.

Earlier of:

2011/12 (first tax year in which there are no accounts drawn to 31 December) or

2012/13 (first tax year in which accounts are drawn to 30 April).

Year of change is therefore 2011/12.

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