正确答案: B

The estate income is not taxable

题目：In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

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学习资料的答案和解析：

[单选题]22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit. 2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company may issue. 3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after the balance sheet date.

None of the statements