【导读】
布丁学网发布ACCA/CAT2022模拟考试题299,更多ACCA/CAT的模拟考试请访问布丁学网财会类考试频道。
1. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income