不管備考什么考試少不了的就是做題，真題是很有用的資料，acca也是一樣的，在備考acca時(shí)，做多真題，可以找到?？嫉闹R(shí)點(diǎn)和出題的規(guī)律，備考起來(lái)會(huì)更有針對(duì)性，下面，我們就一起來(lái)看看acca官網(wǎng)下載真題怎么操作？不清楚的接著往下看吧！
acca官網(wǎng)下載真題怎么操作？
一、acca官網(wǎng)下載真題怎么操作？
1、打開(kāi)acca官網(wǎng)，點(diǎn)擊首頁(yè)的student，在下拉菜單中選擇Study support resources
2、點(diǎn)擊之后會(huì)跳到新的頁(yè)面，在新的頁(yè)面中點(diǎn)擊ACCA qualification；
3、往下拉頁(yè)面你就能見(jiàn)到acca各科目了，在這個(gè)新打開(kāi)的頁(yè)面中選擇你所要尋找資料的科目；
4、點(diǎn)擊科目名稱就會(huì)進(jìn)入到該科目的各類資料界面，如想要F6真題，點(diǎn)擊F6Taxation，就可以看到F6科目的歷年考題、通過(guò)率、考官文章等，
5、選擇看歷年真題，點(diǎn)擊past exam papers；
6、選擇考試版本，選擇之后你就進(jìn)入到歷年考題的界面了，有真題和答案，點(diǎn)擊旁邊的下載按鈕就可以下載下來(lái)了。
說(shuō)實(shí)話，學(xué)習(xí)經(jīng)驗(yàn)，我不敢胡亂教大家，但學(xué)姐可以把當(dāng)時(shí)上岸的備考規(guī)劃給你。少走1個(gè)月的彎路，同時(shí)我把備考的資料分享給大家，都是課程的內(nèi)部資料，大家需要的可以戳下面卡片領(lǐng)取↓↓↓
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二、2020年7月f6答案整理
1、The correct answer is home leave does not qualify as a specific additional deduction.Home leave is one of the tax exempt allowances of foreigners during the transitional period.
2、The correct answer is RMB160,000.A trading company can claim a value added tax（VAT）refund on the goods exported.The irrecoverable ornonrefundable VAT equals RMB2,000,000 x 13％÷（13％–5％）/13％）.
3、The correct answer is USD100,000 and February 2020.Customs duty is due when the goods are imported from the Free Trade Zone（FTZ）to a non-FTZ in China and the dutiable value is the first importation value.
4、The correct answer is RMB111,111.The tax base is RMB1,000,000÷（1–10％）=RMB1,111,111.Withholding tax=RMB1,111,111 x 10％=RMB111,111.
5、The correct answer is consequences 3 and 4 are appropriate.The comparable uncontrollable price method is one of the methods for making a transfer pricing adjustment.Interest,rather than a late payment surcharge,can be imposed on the additional tax payable on the transfer pricing
adjustment.The correct answer is RMB270,000.Only the sale of self-produced cosmetics is subject to consumption tax.Hence,consumption tax=RMB10,000 x180 x 15％=RMB270,000.
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