General Comments Candidates and tutors need to be aware of current developments in the field.Two such areas in P7 were candidates appear to be referring to out-of-date standards are those on revenue recognition and auditors reports. It is a
知识点:Resident enterprise ( Enterprise Income Tax) 企业所得税居民纳税人 Residententerprise is an enterprise established in China, or an enterprise that isestablished under the laws of a foreign country(or other tax region) b
General Comments Too many sitters did not have sufficient,precise knowledge of the tax rules within the syllabus,said the examiner. Time management is also poor with weaker students.There are a significant number of candidates who produce c