ACCA历年真题是ACCA备考冲刺的核心内容，有利于考生了解考试内容和复习方向。2016年ACCA考试推出四个考季，注意大家在考试中取得好成绩。同学们在复习ACCA考试科目F6税务的时候，建议多做ACCA F6真题练习，ACCA真题做的熟练了通过考试也不远了。
Robert, who earns ?20,000 per annum, is a member of his employer';s HMRC - registered occupational pension scheme.
In 2012/13 he contributes 5% of his salary into the scheme, and his employer contributes an additional 10%.
His earnings for National Insurance Contributions purposes are:
A. £22,000.
B. £20,000.
C. £19,000.
D. £21,000.
Answer: B
No deduction is made from earnings for pension contributions for NIC purposes.
An employer';s contributions to a registered scheme is excluded from the definition of earnings.
同学们，2016年6月份ACCA考试一天天的朝我们走来，为了方便大家学习，交大ACCA报考必备栏目，为考生分享ACCA历年真题及答案解析，希望对你有所帮助。
下载2016年ACCA教材：http://bbs.staracc.net/thread-5927-1-1.html
Robert, who earns ?20,000 per annum, is a member of his employer';s HMRC - registered occupational pension scheme.
In 2012/13 he contributes 5% of his salary into the scheme, and his employer contributes an additional 10%.
His earnings for National Insurance Contributions purposes are:
A. £22,000.
B. £20,000.
C. £19,000.
D. £21,000.
Answer: B
No deduction is made from earnings for pension contributions for NIC purposes.
An employer';s contributions to a registered scheme is excluded from the definition of earnings.
同学们，2016年6月份ACCA考试一天天的朝我们走来，为了方便大家学习，交大ACCA报考必备栏目，为考生分享ACCA历年真题及答案解析，希望对你有所帮助。
下载2016年ACCA教材：http://bbs.staracc.net/thread-5927-1-1.html
