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F6 技术性文章

编辑:acca/时间:2018-11-14/浏览:50 views

F6 (UK)

Finance Act 2015
Relevant to those sitting F6 (UK) in December 2016 or March 2017
This article summarises the changes made by the UK Finance Act 2015.

Finance Act 2016
Relevant to those sitting F6 (UK) in June, September or December 2017
or March 2018
This article summarises the changes made by the UK Finance Act 2016.

Higher skills
Relevant to those sitting F6 (UK) in March 2017
You can expect to see questions set at F6 (UK) that focus on higher skills. Typically, such a question will cover more than one syllabus area or more than one tax, bridging the gap between F6 (UK) and P6 (UK).


Benefits
Benefits feature regularly in the F6 (UK) exam, and this article mainly covers those aspects of benefits that have been examined in previous sittings of F6 (UK).

Chargeable gains, part 1
This article looks at chargeable gains in either a personal or corporate context.

Chargeable gains, part 2
The second of a two-part article focuses on shares, reliefs, and the way in which gains made by limited companies are taxed.

Groups
It is important that F6 (UK) candidates know the group relationship that must exist for reliefs to be available. Working through the examples in this article will prepare you for anything that could be set in the exam.

Inheritance tax, part 1
The article considers the scope of inheritance tax, transfers of value, rates of tax and exemptions.

Inheritance tax, part 2
The second of a two-part article covers the more difficult aspects of lifetime transfers, the calculation of the value of a person’s estate, and the payment of inheritance tax. It also includes an example of an exam standard question, plus a test of your understanding.

Motor cars
Motor cars have featured in every F6 (UK) exam paper that has been set to date, which is not surprising given that acquiring, running, or having the use of a motor car can have income tax, corporation tax, value added tax (VAT) or national insurance contribution (NIC) implications.

Value added tax, part 1
F6 (UK) will always contain a minimum of 10 marks on value added tax (VAT). Among the areas discussed in the article are VAT registration and deregistration, and output and input VAT.

Value added tax, part 2
The second of a two-part article covers VAT returns, VAT invoices, penalties, overseas aspects of VAT, and special VAT schemes, plus a test of your understanding.

Adjustment of profit
Advice on attempting exam questions on adjustment of profit, with a working example of a question in a recent F6 (UK) exam.

F6 – 各版本考卷

The pitfalls of interest deduction claims by corporate taxpayers
Relevant to F6 (HKG) and P6 (HKG)
This article is relevant to candidates preparing to sit F6 (HKG) and P6 (HKG). It aims to explain, in layman terms as far as possible, the Hong Kong tax rules and practice surrounding the claims for interest deductions by corporate taxpayers. It should be read in conjunction with The pitfalls of interest deduction claims by individual taxpayers.

The pitfalls of interest deduction claims by individual taxpayers
Relevant to F6 (HKG) and P6 (HKG)
This article is relevant to candidates preparing to sit F6 (HKG) and P6 (HKG). It aims to explain, in layman terms as far as possible, the Hong Kong tax rules and practice surrounding the claims for interest deductions by individual taxpayers.

Hong Kong tax issues arising from outbound investments by Hong Kong resident taxpayers
Relevant to F6 (HKG)
This article addresses the main issues relating to outbound investments made by a Hong Kong resident taxpayer – namely source of profits, permanent establishment and transfer pricing.


2010-2011 budget – tax measures
Relevant to F6 (HKG)
An outline of the tax measures in the Hong Kong 2010–2011 budget.

学习辅助视频

给重考考生的建议

Advice for students retaking exams

本视频就学员如何在下一次考试中转败为赢给出了一些建议,包括对于失败应当如何反思、如何撰写高效的学习计划,历年真题应该如何练习。

 

大纲更新

2016–17年度ACCA对专业资格技能模块、专业阶段以及基础阶段学习内容的调整
Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17

本文介绍了ACCA专业资格考纲的更新计划。这是ACCA不断改进和完善大纲内容的一部分。

 

考试技巧

F6 科目(英国卷)考官考试方法解读:截至2016年6月
Examiner’s approach to F6 (UK) for exams up to June 2016

F6科目(英国卷)考官介绍2016年6月之前的考试目的、考纲的考查方式等。

 

F6科目(英国卷)考官考试方法解读:自2016年9月起的
Examiner’s approach to F6 (UK) for exams from September 2016

F6科目(英国卷)考官介绍2016年9月以后的考试目的、考纲的考查方式等。

 

单向选择题
Multiple-choice questions

你应该了解的历年真题中关于F4/F5/F7/F8/F9(自2014年12月起)和F6的单向选择题。

 

F6科目:考官报告使用指南

F6 – A guide to using the examiner’s reports

本指南适合初次参加F5科目考试的考生。它能帮助复习阶段的考生在自学指南的引导下学会使用考官报告。本文有助于考生了解如何利用考官报告、使之发挥最大作用。

 

F6科目:重考学员复习指南
F6 – A guide to reflection for retake students

本指南适合再次参加F6科目考试的考生。它能帮助复习阶段的考生在重考指南的引导下学会使用考官报告。本文有助于考生了解如何利用考官报告、使之发挥最大作用。