2016年9月ACCA P6 exam tips-高顿教育ACCA培训机构官方网站

2016年9月ACCA P6 exam tips

2016年11月24日
11:07
作者：高顿财经
来源：高顿财经
阅读：（72）

2023ACCA备考资料

财务英语入门
历年考题答案
2023考纲白皮书
2023考前冲刺资料
高顿内部名师讲义
高顿内部在线题库

摘要：2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。 The exam will comprise two compulsory...

2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。

　　The exam will comprise two compulsory questions within Section A which will both be of a case study style. The first question will be 35 marks in length and will contain four marks for professional skills. The second will be for 25 marks in total and will contain no professional skills marks. One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.

　　Section B will comprise three questions, each of 20 marks in length of which only two are to be answered. These will be in a more succinct, note form style.

　　The whole syllabus is examinable throughout the paper.

　　The paper will examine candidates’ ability to analyse and evaluate the tax implications of various situations, numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.

　　Topics we would expect to see are:

　　Groups of companies involving overseas aspectsUnincorporated business particularly loss relief or involving a partnershipCapital gains tax versus inheritance tax

　　Overseas aspects particularly the new rules on residencePersonal service company

　　Company purchase of own shares

　　Enterprise investment schemes/ venture capital trustsChange in accounting date

　　Takeover

　　VAT partial exemption

　　Transfer of trade versus sale of subsidiaryDisincorporation relief

　　Pension contributions

　　Patent box, research and development expenditureWhen answering these questions you should remember to write succinctly but you must write in full sentences. Keep your paragraphs short (3-4 sentences) and use headings and space between the paragraphs to give your answer structure. This helps you to keep your answer punchy whilst still remaining professional. It also makes it easier for your marker to progress through your answer and you always want to keep your marker happy.

　　The examining team like to see that you know the rules that need to be applied. So remember to include relevant conditions and effects of certain actions. For instance, don’t just say that entrepreneurs’ relief applies to a disposal of shares. Say why! The taxpayer is an employee who owns more than 5% of the company, has been for at least a year, the company is a trading company so the gain will be taxed at 10% rather than 18% or 28%.

　　Remember the pass mark is 50% so you are not aiming for perfection. There will be loads of stuff you can get right quite readily to get really easy marks, so don’t get bogged down in the really hard stuff. Make a guess and move through your answer as quickly as you can.

推荐：考生都在用的ACCA资料>>【领取2023ACCA完整资料】 (资料包含ACCA必考点总结,提升备考效率,加分必备)

1、凡本网站注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。

2、经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿ACCA”或“来源高顿、ACCA学习帮”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。

3、本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。

4、如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

急速通关计划 ACCA全球私播课周末面授班其他课程

急速通关计划-全科免费试听课程咨询

私播课免费试听课程咨询
ACCA私播课2.0 免费试听课程咨询

周末面授班免费试听课程咨询

周末精品面授班免费试听课程咨询

寒假冲刺班免费试听课程咨询
暑假冲刺班免费试听课程咨询

其他课程免费试听课程咨询