热门阅读
P6（英国）
Finance Act 2015
Relevant to those sitting P6 (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 P6 (UK) in June, September or December 2017
or March 2018
This article summarises the changes made by the UK Finance Act 2016.
Summary of available articles
The P6 (UK) examiner provides an overview and synopses of the latest technical articles to support you in your studies.
Corporation tax
This article considers the taxation of a company as it begins trading, acquires an additional business, and eventually invests overseas. It sets out the commercial decisions taken by the company and its shareholders at the different stages in the company’s development and summarises the tax implications of those decisions.
Corporation tax – groups and chargeable gains
This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider various issues relating to capital gains groups that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.
Corporation tax – group relief
This article begins by briefly summarising the rules relating to both group relief groups and capital gains groups. It then goes on to consider a number of group relief tax planning issues that could be introduced in an exam question. It does not include comprehensive explanations of the rules but assumes a reasonable knowledge.
Inheritance tax and capital gains tax
This article considers the occasions where both capital gains and inheritance taxes are relevant to a transaction. It also features illustrations of some issues that need to be considered when giving advice in the context of the Paper P6 exam.
International aspects of personal taxation
This article begins with some basic rules, an understanding of which enables the particular areas of tax affected by an individual coming to, or leaving, the UK to be identified. It then goes on to review those areas in some detail, and provides a clear set of questions to ask in order to determine an individual’s liability to UK taxes. Finally, it deals briefly with the impact of double tax relief and treaties.
Taxation of the unincorporated business
The new business
This article looks at the issues relating to a new business including the choice of business vehicle and the first years of trading.
Taxation of the unincorporated business
The existing business
This article looks covers some of the issues relating to extraction of profits, change of accounting date and the final years of a business.
Trusts and tax
The transfer of assets to and from trustees is a complex area of the UK tax system. This article sets out the associated rules that may be examined in P6 (UK) and those areas where knowledge is not required. It considers the various types of trust and the capital gains tax and inheritance tax implications of transferring assets to a trust and property passing absolutely to beneficiaries.
P6 – 个版本考卷
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 P6 (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 P6 (HKG)
The new tax measures in the Hong Kong 2010-2011 budget.
学习辅助视频
资本所得税
Kaplan金融学院讲师Steve Singleton以往年试题为例，概述如何回答P6（英国）科目考试中的资本所得税问题。
专业分数——通过和未通过之间的区别
Professional marks – the difference between a pass and a fail
ACCA教育技术顾问Julie Corkish为学员提供了一些提示和建议，确保学员获得专业分数，通过考试。
学员重考建议
Advice for students retaking exams
本视频向学员讲解如何在重考中通过上一次没有通过的考试，并向学员建议如何反思上次出错的地方，如何制定有效的学习计划和练习模拟试题。
大纲更新
2016-17年ACCA专业资格技能模块、专业阶段和基础阶段的变化
Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
本文阐释了考试大纲持续更新和改进过程中，ACCA专业资格考试大纲中计划更新的项目。
ACCA专业资格嵌入综合报告
Making the best Options choices
ACCA专业资格开发经理欧文(Gareth Owen)概括了ACCA如何在其专业资格考试中融入综合报告(IR)的基本原则。综合报告是向利益相关者展示企业信息的一种不同方式，也是财务报告领域一项激动人心的新发展。
考试技巧
P6 –考官报告使用指南
P6 – A guide to using the examiner’s reports
如果您是第一次参加P6考试，本指南将帮助您了解如何在复习阶段根据自学指南的要求使用考官报告。本文档将帮助您了解如何以最佳方式使用考官报告。
P6 – 重考学员复习指南
P6 – A guide to reflection for retake students
如果您需要重考P6科目，本指南将帮助您根据重考指南的要求通过考官报告对上一次考试进行反思。本文档将帮助您了解如何以最佳方式使用考官报告。
P6（英国）科目考官指南-更新版
Examiner’s approach to P6 (UK) – updated
考试目标、结构及形式。
考试技巧和基本技术问题
Exam technique and fundamental technical issues
本文概述了考试技巧的两个重要方面，以及在考试中需要掌握的一系列基本技术领域问题。本文适用于刚开始学习的学员和即将参加考试的学员阅读。
P6（英国）科目A部分答题指南
Guidance on answering Section A questions for P6 (UK)
本文为学员提供了P6（英国）科目A部分两道题的一些关键答题建议。
提高考试表现
Improving your performance
本文适用于所有备考P6（英国）科目的考生，分别从四方面讲解了考试技巧：阅读题目、满足题目要求、思考、实践管理。同时概述了一些有用的P6（英国）科目技术性文章。
从F6向P6过渡
本文指出了成功通过P6考试所需要的F6科目中的知识。
如何获得专业分数
How to earn professional marks
本文讲解了什么是专业分数及其在专业阶段考试中的评分方式，帮助潜在考生了解如何最大程度地获得这些额外的关键分数。
从阅卷人视角解读如何应对考试
How to tackle exams – from a marker’s perspective
知识不足并不是导致考试失败的唯一原因，糟糕的应试技巧也会让你在考试中失望。本文重点强调了所有ACCA学员都需要避免的一些常见错误。
如何通过专业阶段考试
Passing the Professional level papers
本文概述了考生可以通过哪些方式为专业阶段考试做好充足准备。
