今天小编给大家带来的ACCA考试每日一练是F6《税务》的精选题……众所周知，ACCA学习真题是一大关键，据众多ACCA考试通关学员介绍，很多考试提醒都有在真题中出现过类似的，由此可见ACCA真题的重要性。每天坚持练一题，考试就能长一分，日积月累熟通题型，还怕不过？

　　Question：Michael,who has been trading for many years,transferred his business to a company on 31 March 2013.He made a loss of?10,000 in the twelve months to 31 March 2013.

 

　　In which three of the following ways may the loss be relieved?

 

　　A.Against future dividends from the company.

 

　　B.Against future trading profits of the company.

 

　　C.Against general income of 2012/13.

 

　　D.Against future salary derived from the company.

 

　　E.Against general income of the previous three years(LIFO).

 

　　The correct answers are: A C D

 

　　The trading loss of the sole trader may be carried forward and set off against future salary,interest and dividends of the company,when incorporating the business.

 

　　In the closing year of trade,normal loss relief is still available,so the loss may be set off against general income of 2012/13 and/or 2011/12.

 

　　Terminal loss relief is also available for the three years before the year of the loss but only against trading income.