ACCA F6 Exam Tips kaplan-高顿教育ACCA培训机构官方网站

ACCA F6 Exam Tips kaplan

2022年01月21日
10:01
作者：高顿财经
来源：高顿财经
阅读：（200）

2022ACCA备考资料

财务英语入门
历年考题答案
2022考纲白皮书
2022考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ Make sure you read the tax rates and allowances in the exam.You may find they prompt you to remember things.For example,as high emission ca...

立即下载2022年ACCA考试资料 ACCA考试必备！

　　Make sure you read the tax rates and allowances in the exam.You may find they prompt you to remember things.For example,as high emission cars only receive a 8%WDA for capital allowances it may remind you that high emission leased cars with CO2 of>130g/km have a restriction in taxed adjusted profit computations of 15%.

　　The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:

　　Subject matter of the transaction

　　Ownership period

　　Frequency of the transactions

　　Improvements and marketing

　　Reasons for sale

　　Motive(profit)

　　Finance

　　Acquisition(method of)

　　Similar transactions

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