ACCA F6大纲重点内容讲解

发布时间：2019-05-22 14:31   作者：dgh

来源:高顿财经ACCA

　　ACCA在财会领域的含金量是众所周知的，但是由于ACCA考试是全英文考试，导致很多人担心自己考不过去，其实不然，就算没有很好的英语基础也能通过ACCA考试。高顿小编将为大家汇总ACCA F6大纲重点内容，帮助大家进行有效的复习。再送大家一个2019ACCA资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频

　　接下来将为大家汇总大纲中部分核心考点，帮助大家明确重点，有针对性地去复习。

　　大纲核心考点

　　一、

　　(1)The overall function and purpose of taxation in a modern economy

　　(2)Specific anti-avoidance legislation.

　　(3)The payment of CGT by annual instalments

　　(4)Simple assessments

　　(5)Information powers.

　　(6)Pre-return compliance checks.

　　(7)Detailed procedures on the carrying out and completion of a compliance check.

　　二、

　　(1)The scope of income tax

　　(2)The exemption for zero emission

　　(3)company motor cars;The reduced charge applicable to zero emission company vans;Tax free childcare scheme;Share and share option incentive schemes for employees

　　三、

　　(1)Gains and losses on the disposal of movable and immovable property

　　(2)The basic principles of computing gains and losses

　　(3)Incorporation relief、Reinvestment relief.

　　四、

　　(1)The liabilities arising on chargeable lifetime transfers and on the death of an individual

　　(2)Gifts to charities;Gifts to political parties;Gifts for national purposes

　　(3)Interest and penalties

　　五、

　　(1)Taxable total profits

　　(2)A detailed question on the pooling provisions as they apply to limited companies;Substantial shareholdings;Calculation of indexation factors

　　(3)The effect of a group corporate structure for corporation tax purposes

　　六、

　　(1)The computation of VAT liabilities

　　(2)The second-hand goods scheme;The capital goods scheme;The special scheme for retailers

　　以上是给大家汇总的ACCA F6部分大纲核心内容，希望有助于大家接下来的复习备考。复习过程中有任何疑问也欢迎大家咨询高顿财经老师，我们将与您同在!