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2019年9月ACCA F6备考重点
2019-08-06 19:22:37 来源: 中公财经 浏览量:

ACCA F6 Taxation,这是ACCA F阶段第一次涉及到税法部分,所以大?#20197;?#21018;开始学的时候有点不知所措,这也是F6考试的一个难点。关于F6的考试tips,接下来会给大家主要列举一些ACCA F6的考试重点,希望大?#20197;?#32771;前关注一下。

ACCA考试

1.Remember to learn your income tax and corporation tax proformas.

2.Calculations which require no more than two or three entries into your calculator can be included on the face of your proformas(eg.Grossing up dividends/interest).Calculations which are more complex(eg.Company car benefits)need separate workings which are properly referenced(W1,W2 etc and with a heading).

3.Actually attempt the narrative parts of the requirement–aim for as many sentences as there are marks with each sentence containing something technical.Keep your paragraphs to no more than 3 sentences long(4 at an absolute maximum).

4.In both numerical and narrative answers leave plenty of space on the page.So in proformas–leave a gap between each line(you will definitely need to add something in).In narrative answers leave a line or two between each paragraph just in case you remember something later.Well-spaced answers are also easier to mark–and you ALWAYS WANT TO KEEP YOUR MARKER HAPPY.

We know that the two longest questions will focus on income tax and corporation tax.

This is likely to include the following.§Employment benefits§Property income§Relief for pension contributions Adjustments to profit to arrive at trading income for both companies and sole traders–in past sitting we have seen a number of questions whereby you have to correct errors in computations included in the scenario Capital allowance computationsIt is also likely that section C will include a ten mark question on VAT,inheritance tax or capital gains tax.

So remember to cover the whole syllabus in the practice and revision kit.Finally,remember the pass mark is 50%you don’t need to be perfect.If you don’t know something have a guess and move on.Sometimes you have to do that in order to get follow through marks in section C questions.

If you make a mistake but then have to use that incorrect figure later on in a subsequent calculation then that’s fine you can only lose the mark once.In section A and B never leave an OT unanswered,have a guess if need be.大家要记住这些tips,祝大家考试顺利。

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