书中讲Capital allowance这个章节,其中讲到First year allowance,有一个例题是：venue is a sole trader and has made up accounts to 30 April each year. At 30 April 2008, the tax written down value of her main pool was 80,000. She decided to make up her next set of accounts to 31 Dec 2008.
In the period to 31 Dec 2008, the following acquisitions were made:
1 May 2008 General plant 60,000
10 July 2008 Motor car (not low emission) 9,000
3 Aug 2008 Motor car (low emission) 11,000
venus disposed of plant on 1Nov 2008 for 20,000(Ori.cost 28,000)
calculate the Max Capital allowance that venus can claim for the period ending 31 Dec 2008
之后的计算表中
3.8.2008 Car (Low emission) 写的是9,000
Less 100% FYA 9,000
但是题目中明明是11,000，是不是写错了？？？ | 
发表于 2009-12-2 08:53
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