2016
年12月ACCA
考试F4练习题及答案
　　Additional
information:
　　InJanuary
2009
Company
Areceived
thedonation
ofamachine.The
value
added
tax(VAT)
invoice
forthemachine
showed
that
ithadcost
RMB150,000
plus
VATofRMB20,000.No
entry
inrespect
ofthedonation
ofthis
machine
hasbeen
recorded
intheaccounting
system
ofCompany
A.　　Required:
　　(i)Briefly
explain
theenterprise
income
tax(EIT)
treatment
of:　　-the
donated
machine;and
　　-each
oftheitems
listed
inNotes
1to3.(15
marks)
　　(ii)Calculate
thecorrect
amoun ...