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【每日一題】ACCA F6試題：Trading losses and partnerships

高頓網(wǎng)校2015-08-20 10:41Yvonne.shen
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　　問題：A sole trader with an unrelieved trading loss may:

　　A. Carry it forward against general income for the next three years (FIFO).

　　B. Carry it forward against trade profits for one year only.

　　C. Carry it forward against general income for one year only.

　　D. Carry it forward against trade profits for any number of years.

　　答案：The correct answer is: Carry it forward against trade profits for any number of years.

　　A trading loss not relieved in any other way is automatically carried forward and set against the first available profits of the same trade.

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上一篇：【每日一題】ACCA F6試題：Sole traders
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