2017年6月ACCA P6 Exam Tips BPP-高顿教育ACCA培训机构官方网站

2017年6月ACCA P6 Exam Tips BPP

2017年07月03日
14:33
作者：高顿财经
来源：高顿财经
阅读：（98）

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摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ The exam will comprise of two compulsory questions within Section A which will both be of a case study style.The first question will be 35 ...

立即下载2017年ACCA考试**资料！ACCA考试必备！

　　The exam will comprise of 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 aspects and losses

　　Unincorporated business particularly loss relief or involving a partnership,basis period rules should also be expected.

　　Capital gains tax versus inheritance tax including availability of reliefs

　　Overseas aspects of income tax,capital gains tax,IHT or corporation tax

　　Personal service company Share schemes

　　Company purchase of own shares

　　Enterprise investment schemes/Seed EIS/venture capital trusts

　　Takeover

　　VAT-partial exemption or land and buildings or transfer of a going concern or overseas transactions

　　Transfer of trade versus sale of subsidiary

　　Disincorporation relief

　　Pension contributions

　　Patent box,research and development expenditure

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