今天给大家带来的每日一练题目是来自ACCA F6《税务》基础测试：Administration 。 Question： Wayne is a sole trader. Until what date must he retain his self assessment records for the 2012/13 tax year? A.Until 5 April 2014 B.Until 31 January 2019 C.Until 5 April 2018 D.Until 31 January 2015 Answer： The correct answer is:D Individuals must usually retain their records for 1 year from the submission deadline.However,where the individual is a sole trader,partner or has a supplementary source of income such as property income or gains,the records must be kept for 5 years. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换 。 *如果你正在考虑是否报名ACCA考试，却一直犹豫，不妨试一试 考前效果评估 （点击此处预约测试），看看自己是否适合现在报考ACCA。 *2017年ACCA学习大礼包免费领取： 点击领取 。（包含考纲解析、历年真题、科目搭配指导以及知名ACCA培训机构内部讲义等。） *凡报名ACCA考试的学员，在报名前一定要查询清楚自己是否享有F阶段科目的免试资格。如不清楚，可点击 免试资格查询 。（支持港、澳、台及海外学员查询。）

今天给大家带来的每日一练题目是来自ACCA P3《商务分析》的精选习题：Project management 。 Question： When explaining the skills required for effective project management,Mos manager would have included which three from the

每日一练：ACCA F5《业绩管理》 Question： In the context of decision making,only relevant costs should be considered.Which of the following statements about relevant costs are true? A.Relevant costs are past costs. B.Relevant costs are oppo