2017年ACCA考试科目F3《财务管理》精选测试题：

W is registered for sales tax.The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5%of sales(17.5%is the rate of tax).

Which one of the following four replies she received was not correct?

A.The company sold some products to businesses not registered for sales tax

B.The company made some sales of exempt products

C.The company made some sales of zero-rated products

D.The company had some exports that were not liable to sales tax

答案：A

解析：The other options could all be reasons why the output tax does not equal 17.5%of sales."The company sold some products to businesses not registered for sales tax"is incorrect as it makes no difference whether the customer is registered for sales tax or not.

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