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acca p阶段选科

acca p阶段选科ACCA（特许公认会计师）是欧洲最大的国际性会计师公会，也是全球最大的国际性会计师协会之一。

ACCA的学位是全球认可的，并且持有ACCA证书的会计师在全球范围内都享有很高的声望和就业机会。

在ACCA的职业道路上，学生需要通过三个不同的阶段，分别是知识阶段（F1至F9），技能阶段（P1至P7）和专业阶段（SBL、SBR和AFM等）。

在技能阶段，考生需要选择两门核心科目和两门选修科目，本文将为你介绍ACCA P阶段选科的相关内容。

ACCA P阶段的核心科目分为三个部分，分别是管理会计（Performance Management，P5）、财务报告（Financial Reporting，P2）和税务（Taxation，P6）。

管理会计主要涉及企业内部管理和决策，学生将学习成本分析、预算编制、投资评估等内容。

财务报告则着重于企业的财务报表，学生将学习国际财务报告准则（IFRS）和国际会计准则（IAS），以及如何分析和解读财务报表。

税务方面则涉及个人所得税、公司税等内容，学生将学习税务计算、税务规划和税务筹划等知识。

对于ACCA P阶段的选修科目，学生可以根据个人兴趣和职业规划选择。

以下是一些ACCA P阶段的选修科目供参考：1. 商业法（Corporate and Business Law，Pensions Law and Trust Law，International Law）：该科目涉及商业法律的基本原则和实践。

学生将学习合同法、公司法、劳动法等内容，以及国际商法和养老金法等特定领域的法律规定。

2. 风险管理（Risk Management）：风险管理主要关注企业的风险识别、评估和控制。

学生将学习风险管理的基本概念、方法和实践，以及如何制定和执行风险管理策略。

3. 多元专业实践（Multi-Choice Questions）：这门科目涵盖了ACCA中各个领域的知识点，如财务管理、审计和内部审计、公司治理等。

acca的po例子

acca的po例子ACCA（特许公认会计师）是国际知名的专业会计师资格认证机构，其会员在全球范围内享有声誉良好的专业地位。

在完成ACCA资格认证后，会员可以在金融、会计、审计和管理等领域中担任重要职位，其职业发展和薪酬水平也相对较高。

以下是一位ACCA会员的个人职业发展故事，将展示ACCA如何对个人的职业生涯产生积极影响。

Jane是一名年轻的会计专业人士，她决定通过考取ACCA资格来提升自己的职业地位。

经过艰苦的学习和努力的备考，她成功通过了ACCA考试，成为一名ACCA会员。

作为ACCA会员，Jane拥有广泛的专业知识和技能，她在投资银行获得了一份高薪的PO（高级项目经理）职位。

PO（项目经理）是企业中至关重要的角色，负责规划、管理和执行各种项目。

在金融行业，PO在并购、重组和战略计划等项目中起着至关重要的作用。

Jane在过去的几年里，成功地领导了多个重大项目。

她通过卓越的领导能力、协调能力和沟通能力，与多个部门合作，确保了项目的按时完成和高质量交付。

她还利用ACCA所提供的专业知识，为项目的财务规划、风险控制和决策支持提供了宝贵的建议。

由于在项目中的出色表现，Jane逐渐赢得了同事和上级的信任和尊重。

她的职业声誉逐渐扩大，她被认为是一位高效、可靠且具备战略眼光的项目经理。

由于她的职业发展和领导力潜力，Jane也有机会晋升为更高级别的职位，如高级经理或项目总监。

ACCA对于Jane和其他会员来说，不仅仅是一项资格认证，更是提供了广阔的职业发展机会和专业支持。

通过ACCA的学习和实践，会员们能够在全球范围内获得认可，并在专业领域中发挥重要作用。

总结而言，ACCA的PO例子展示了通过获得ACCA资格认证，个人能够在职业生涯中迈出坚实的步伐。

ACCA会员凭借其专业知识和技能，能够在各种职业领域中发挥重要作用，并获得职业发展的机遇。

这个例子也进一步证明了ACCA的全球影响力和专业能力的重要性。

英国留学：详解公认会计师ACCA考试

英国留学：详解公认会计师ACCA考试英国特许公认会计师ACCA认证应该是世界知名的会计师认证，去英国留学金融专业的很多同学终极目标都是要考取英国特许公认会计师ACCA的认证，但是英国特许会计师的考试很有难度，考试涉及到的科目也很繁多，下面就来看下特许公认会计师ACCA考试的详情。

简介ACCA(特许公认会计师公会(The Association of Chartered Certified Accountants ，简称ACCA))成立于1904年，是目前世界上最大及最有影响力的专业会计师组织之一，也是在运作上通向国际化及发展最快的会计师专业团体。

目前已在世界上各主要国家都设立了分部、办事处及联络处。

在160多个国家共设有300多个考点，拥有学生和会员超过二十五万人。

ACCA课程全面、完善及先进兼备，现已被联合国采用作为全球会计课程的蓝本。

自九O年开始，ACCA便积极参与中国会计专业人才的培训工作。

目前已在全国十二个城市开设了十三个考点，每年都有过千名学生参加ACCA考试。

十一个城市分别是：上海，北京，天津，武汉，大连，广州，深圳，长沙，南京，福州，成都和沈阳。

ACCA还在上海，天津，武汉，大连及广州与当地大学合作开设了培训班，赞助及辅导学生参加ACCA课程考试。

全国现有七千余名学生，会员已达五百人。

会员ACCA在英国、欧洲及许多主要国家为法定之会计师资格，其会员可成为执业会计师，会计师事务所合伙人。

受法律许可从事审计、税务、破产执行及投资顾问等专业会计师工作。

作为一个国际认可的专业会计师，我们的会员遍布于政府、公共机构及各行各业之领导职位如财务总监、总经理及董事等。

如何获取ACCA会员资格要成为ACCA的会员，学生必须通过ACCA十四门专业考试并获取三年财务及会计相关工作经验。

此三年相关工作经验可在考试之前、中、后累积，并且不限地域、行业、公司/机构性质等。

如何获取学位本科学位：根据ACCA和牛津布鲁克斯大学达成的学分互认协议，通过ACCA前9门课程后，提交一篇论文通过后，就可获得该校应用会计学本科学位。

ACCA中P阶段科目都是什么

ACCA中P阶段科目都是什么
SBL战略商业领袖、SBL战略商业报告、P3《商务分析》、P4《高级财务管理》、P5《高级业绩管理》、P6《高级税务》、P7《高级审计与认证业务》
专业阶段：核心课程
SBL战略商业领袖Strategic Business Leader
SBL战略商业报告Strategic Business Reporting
选修课程（任选其中2门）
P4 Advanced Financial Management高级财务管理
P5 Advanced Performance Management高级业绩管理
P6 Advanced Taxation高级税法
P7 Advanced Audit and Assurance高级审计和认证
P阶段相对于F肯定是难度更大的，P阶段考试科目是对综合应用英语的能力和专业知识部分提出了新的挑战。

当然也不是想象的那么难的，毕竟有很多ACCA考试的学生已经考试完毕了。

只要好好准备复习即可。

ACCA考试科目P2、P4、P5偏向于计算,ACCA考试科目核心课程的计算量较少.所以想一次性报考的话，建议交叉考试分配。

急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程。

ACCAP6笔记

ACCAP6笔记Income TaxEmployment income1.Salary and bonus2.BenefitExempted benefitCar parkingProvision of buses,bicycleEntertainment and gifts from third party up to 250Child care cost up to 55 per week(28 for higher taxpayer,25 for additional taxpayer) Relocation and removal up to 8,000 Beneficial interest rate for Loan <10,000Taxable benefitLiving accommodation:1.Higher of i) annual value ii) rent2.(Cost- 75,000)*3%Company car and fuel benefit: Max 37%,additional 3% for diesel carShare option1.Unapproved:IT on exercise(MV-cost); CG on disposal(proceeds-MV)2.Approved: CG on disposal(Proceeds-cost)3.Approved: COSP;EMI;SAYE(all employee);SIP(all employee)3.Allowable deductionExpense wholly,exclusively,necessarilyContribution of employer’s pensionSubscription to professional bodiesTravelDeficit on mileage allowance payment4.Redundancy payment:first 30,000 exemptTrading IncomeCapital allowanceThe small pool WDA<=1,000Special rate pool-8%1.Long life asset( 25yrs and >100,000)2.Integral features of building or structure3.Thermal insulation of building4.High emission cars>130 g/kmFYA-100% for new low emission car<=75 g/kmYear rule1st year :-5 Apr2nd year:a)12 mth-CYBb)Less than 12 mth-the first 12 monthc)More than 12 mth-last 12 monthd)No accounting period-6 Apr to 5 AprChange of year: less than 12 mth/more than 12 mth->base period should be 12 mth Loss reliefOpening year loss: i)first 4 yrs ii)set loss against total income in 3 preceding yrs,ealier year first.Terminal year loss:a)Against last 3 year TRADING INCOME in LIFOb) 6 Apr-cessation date(ignore if profit)Overlap profit12mth before cessation -5Apr before cessation((ignore if profit) Last year relief againsti) total income in last year and/or preceding yearii)then CG in last year and/or preceding yearOngoing loss relief againsti)total income in current year and/or preceding yearii)then CG in current year and/or preceding yearii)carry forward for trading incomeIncorporation relief 1)transfer to company ii) wholly or mainly in shares>80% Personal service company:i.5% expense. ii deem incomeBadges of TradeSubjectLength of ownership-short may trade,Frequency-repeated may tradeImprovement-improve to make it more marketable may tradeMotive-Realising profit may tradeFinanceSimilar of existing transactionProperty IncomeWear and tear allowance: (Rent-council tax-water rates)*10% Furnished holiday accommodation: i) capital allowance ii) CGT relief (ER, rollover,gift) available when disposal iii) BPR may available iiii)taxable as earned income i/oinvestment income.Rent a room relief: 4,250 (can elect to ignore this relief)Lease premiums: Premium-Premium*2%*(duration of lease -1)Merriage:Income from asset is 50:50Income tax reducerEIS/ SEIS/ VCTsEISIncome tax:30% reducer up to 1millionCG tax:Exempt for hold more than 3yrs,capital loss availableIT: BPR if owned more than 2yrsSEISIncome tax:50% reducer up to 100,000CG tax:Exempt for hold more than 3yrs,capital loss available IT: BPR if owned more than 2yrsVCTsIncome tax:30% reducer up to 200,000CG tax:Exempt up to 200,000 p.a.IT: No BPRIT relief need to repay if EIS/SEIS not hold 3yrs and VCT not 5yrsMarriage allowance: 212 from 2015/16(1060*20%=212max) PensionTax relief up to lower of i) gross contribution paid ii) higher of 3,600 or relevant earning(employment income+trading income+FHA)Excess pension charge: Tax relief- total annual allowance(unused annual allowance can be c/f 3yrs)Tax-free lump sum: maximum=25%*lower of i)capital value of the fund ii)lifetime allowance(excess of lifetime allowance 55%; income withdrawal 25%)Payment DateIncome tax and NIC 41st POA-31 Jan2nd POA- 31 Jul followingBalancing-31 Jan followingOnly tax payable >20% of total tax,POA needed.NIC 2: 31 Jan followingCapital Gain TaxExempted assetMotor vehicleMain residence(occupation)CashWasting chattel(except for plant and machinery)Chattel bought and sold<=6,000ISA,QCBs,Gilt-edged security,national saving certificatesShare in VCTCG ComputationSmall part disposal,gain defer when proceeds i)<=20% of value before disposal ii)total in the yr<=20,000Short lease<=50yrs: deed cost=cost*% for life on disposal date/% for life on acquisition Share:mid-price quoted on stock exchange(Order:1 same date of disposal;2following disposal for 30days FIFO;3.share poolCG Relief for IndividualEntrepreneurs’relief: i) trading company ii) share>=5% iii) own last 12 mth iiii)employeeRollover relief:i) 1 yr before and 3 yr after 2)Goodwill,Land and Building,Plant and MachineryRollover relief for depreciating asseti)Land and Building,Plant and Machinery< 50 yrsii)Gain defer until the early of 1)disposal 2)cease to trade 3)10yrs Gift relief:iii)Asset in sole trader or partnership or personal company:share >=5%iv)Unquoted share and securityv)Quoted share of personal companyvi)Immediate IHTvii)Agriculture property when APR is availableLoss reliefi)Current capital loss(can’t restricted to avoid was ting AE)ii)Carry forward(can restricted to avoid wasting AE)iii)Reduce total income in current and/or preceding year if loss is share for unquoted trading companyIncorporation relief: i)going concern ii) all of asset except for cash iii)the consideration received must wholly or partly share iii)deferred gain is deducted fromthe base cost iiii)incorporation relief is given before EREIS reinvestment relief: 1 yr before and 3 yr after,deferral reliefPPR relief1.actual occupation/doc/7018090384.htmlst 18month3.Deed occupation(must be preceded and followed by actual periods.a.three year for any reason of absenceb.any periods of living oversea due to employmentc.up to 4 yrs of absence in UK for i)employeed ii)self-employed iii)self-employedabroadLetting relief: lower of i)40,000 ii)PPR iii)Gain attributable to the letting period(after PPR)SEIS reinvestment relief: 50% of lower and i)gain or ii)amount reinvested in SEISOversea AspectResident tie test:1.family(spouse/civil partner/minor children resident )2.accommodation (available>91 days)3.work -40 days4.days in UK-90 days more in either or both of previous 2 yrs5.country(spend more in UK than other country)Spiting a tax year:Leaving UK- i)working abroad ii)Join their partner abroad ii)cease to have UK homeArriving UK-i)acquire a UK hone ii) work iii)cease work abroad return to UK iiii)joinpartner in UKIncome tax/doc/7018090384.htmlincome-arising2.Oversea incomea)R and D in UK-arisingb)NR in UK-exmeptc)ND in UK-arising or remittanceCapital Gain1.R and D in UK-arising for worldwide gain2.NR in UK-exmept (except for UK residential property)3.ND in UK-oversea gain but can on remittance baseInheritance tax1.Domiciled in UK-worldwide asset2.Non domiciled or Non deed domiciled in UK-UK asset onlyTemporary absence abroad of CG: i) 4/7 preceding departure was UK resident.ii)Non-UK residence is less 5 yrsPayment on 31 Jan followingInheritance taxLifetime IHTSmall gift relief-max 250 per year per person(but not for trust) Marriage exemption i)5,000 parent ii)2,500 grandparent orancestor iii)1,000 otherNormal expenditure i)normal expenditure ii) out of income iii)not affect standard of livingTrust1)Discretionary trust(beneficiary have no legal right) IT net of 45% tax Interest2)in possession trust: IT: net of 20% or 10% tax receivedAssociated operation:i) 2 or more affect same property ii)one is effect with reference of otherDeath estate IHTExpense for foreign property(restrict to 5%)Shares: lower of1.Lower price +1/4*(higher price –lower price)2.Avg of highest and lowest bargainsFall in value reliefGift with reservationDeemed Domicile1)Has been domiciled in UK,changed but retain UK domicile for 3 yrs.2)At least 17 out of previous 20 yrsRelief and exemptionAPR1.Situated in UK,EEA,channel Island and Isle of man2.100% (50% for tenanted farm)3. 2 yrs for owner or 7 yrs for tenantBPR1. 2 yrs preceding transfer(combined ownership) or replaced and 2/5 for thecombined ownership2.100%- unincorporated business/unquoted shares3.50%-quoted shasre if control the company /land,building,plant,machinery inbusinessPolitical party expt: i)2 were elected on House of Commons or ii) 1 was elected for vote of 150,000Inter spouse exemptionCharity exemption and 36% rate for 10% of asset left to charityIHT ReducerQSR: 5yr: IHT on the first death*PercentageDTR: AER*oversea value (ATR: IHT after QSR/Gross estate value) 20%~100%Due dateCLT1. 6 Apr to 30 Sep: 30 Apr in the following year2.1Oct to 5 Apr: 6mths after end of month of the CILDeath: 6mths after end of deathVATPre registration input VATGoods: 4yr for registration and still in hand.Service: 6mthsVAT ExemptDe minimis limited1.Input tax<=625 per month and exempted supplier<=50%2.Input tax-input tax attributed to taxable supplier <=625 per month andexempted supplier<=50%3.Input tax relating to exempt supplier<=625 per month and Input tax relating toexempt supplier<=50% of total input taxVAT Avoidi)sales of Business on going concern ii)No significant break iii)Some type of trade iscarried iiii) New owner is or to be VAT registed51% VAT group:1)no account for VAT on intra group 2)appoint one as representative member to account VAT 3)single VAT returnAccounting schemeCash accounting :Taxable turnover(excluding VAT)<1,350,000Annual accounting: Taxable turnover(excluding VAT)<1,350,000Flat rate: Taxable turnover(excluding VAT)<150,000;flat rate*total VAT inclusive turnover(taxable and exempt supplier) Capital goods schemeLand and building i)250,000 ii)10 yrs (or 5 years for lease less 10 yrs)Computer i)50,000 ii)5 yrsAnnual adjustment: total input tax/10 (or 5yr)*(%now-%in the original yrs)Oversea aspectGood/service imported from outside EU: VAT charged from importerGood exported outside from EU:zero ratedGood transaction within EU:1.Both registered,a)Importer: reverse procedureb)Exporter: zero2.Customer unregistereda)Exporter:Output VATFilling Dateone month and seven days of end of return periodCorporation taxTrading ProfitCapital allowanceAIA(One AIA is available to 51% group of company)Special rate pool-8%: Plant and machinery is integral to a buildingFYA:100% for energy saving expenditure and environmentally beneficial plantR&D costSMEs deduct an additional 130% R&D: 1)staff cost2)software used in R&D3)65%payment to subcontractors 4)materials,water,fuel and power for R&DLarge company deduct an additional 30% R&DPatent box reliefClosing companiesControlled by 1) any number of directors or 2)five or fewer participatorLoan to a shareholder of close company1.25% of loan paid with CT liability2.When the loan repaid,the prepayment of 25% is repaid proportionally3.Interest will be taxable benefit for shareholderLoan from shareholder to company:IT relief for interest if i)5% of shares or ii)full-time director/employeeInterest IncomeLoan relationship rule(trade vs non-trade)Chargeable GainIndexation allowanceRollover relief(but not on goodwill)Share: order 1) same day 2)nine days before disposal FIFO 3)share poolSSE: 1)gain exempted 2) loss not allowable 3)of >=10% 4)owned 12 months in two yr before disposal(included used in the trade of another company in CG group) Disincorporation reliefa)Going concernb)All of asset (cash exception)must be transferredc)All the shares must be held by individuald)Own the share>12 month preceding the transfere)Asset <=100,000f)Defer to disposal of shareholder transfer the asset /reduce the base cost Loss ReliefTrading loss reliefCarry forward for trading profitCurrent period and then carry back against total income before CAD75% Group relief against TTPTerminal loss:carry back 36 mth on LIFO against total profit Change of ownership restriction on loss brought forward in new companyChange of nature/conduct within 3 yrs of owner changeActivities become negligibleNon trading Loss reliefCapital lossa)Current yr then forwardb)Only against chargeable gainProperty Lossa)Current yr then forwardb)against total profit before QCDLoan relationship deficita)Total profit of current yr(QCD can wasted):claim 2yrs of CADb)And then previous interest income(QCD can wasted): claim 2yrs of CADc)Carry forward against non-trading profitd)75% Group loss relief(can surrender part of it): claim 2yrs of CADTax Group51% groupexclude dormant and non-trading holding companyLarge company should be paid by installment for CTone group can pays CT on behalf of group75% groupGroup loss relief >=75%: loss of trading and deficit on interest can surrender Gain group: principal and its 75% subsidiary plus their 75% subsidiary1.No gain no loss2.Degrouping charge: within 6 yrs to leave the group3.Stamp duty land tax exempted but paid if degroup within 3yrsConsortium:loss surrender for shareholding % upward or downward1. 2 or more own 75%2.Each own 5%-75%Pre-entry loss relieve gain fora)Sold before joining groupb)Owned before and sold laterc)Bought after joining from 3rd partyOversea aspectUK residence i)incorporation in UK ii) managed and controlled in UKControlled foreign companies:CFC Chargesa)Non UK resident companyb)Controlled by UK residentc)Artificially diverted profits from UKDue DateNot large company:nine months and one day after end of CAPLarge company(TTP+FII >1.5M):14th of 7,10,13,16 of start of accounting period CAP can’t exceed 12 months。

一文看懂ACCA各科目内容、特点、题型、分值、通过率、难度、彼此关系·····

ACCA考试共有15个考试科目，其中AB(F1)、MA(F2)、FA(F3)、LW(F4)、PM(F5)、TX(F6)、FR(F7)、AA(F8)、FM(F9)为F阶段课程，共9个科目，SBL、SBR、AFM(P4)、APM(P5)、ATX(P6)、AAA(P7)为P阶段课程，共6个科目。

ACCA课程中，F阶段科目全部为必修课，P阶段科目中SBL、SBR为必修课，其他为选修课(4选2参加考试)，ACCA考试一共考过13科即可变成ACCA准会员。

考试之前一定要对ACCA有全面的了解，知己知彼方能百战不殆。

AB (F1)1英文名：Accountant in Business2中文名：会计师与企业3课程内容：主要是帮助无任何商业背景知识的学员初步建立人力资源、企业组织、商业环境及相互之间影响关系的相关知识内容。

内容涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道徳。

4科目联系：AB(F1)是SBL课程中《公司治理，风险管理与职业道德》和《商务分析》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一30道单选题(每题2分，共计60分)一一16道单选题(每题1分，共计16分)B部分一一情景为基础的6道多任务题(由单选、多选、判断题构成，每题4分，共计24分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：82.50%MA (F2)1英文名：Management Accounting2中文名：管理会计3课程内容：主要向学员介绍了管理会计体系的主要元素以及管理会计如何发挥支持企业决策, 制定企业决策的作用。

内容涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。

4科目联系：MA(F2)《管理会计》是PM(F5)《业绩管理》和APM(P5)《高级业绩管理》的基础。

5考试时间：2小时(机考)6考试分值：A部分一一35道单选题(每题2分，共计70分)B部分一一3道多任务题(由计算、简单、论述题构成，每题10分，共计30分)7课程难度：☆☆8时间花费：☆☆☆2019年全球平均通过率：65.00%FA (F3)1英文名：Financial Accounting2中文名：财务会计3课程内容：主要向学员介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

泽稷干货：如何通过 ACCA P6 的考试？

作为P6的论题专家，我并不能直接代替你参加考试，但是我可以为你提供一些建议保证你的考试成功。

Strong assumed knowledge:不幸的是，很多考生的F6知识基础并不够好。

或许这是因为上次考试时间间隔过久，或许是因为F6是某些考生的免考科目，但是如果基础较差，P6的考试也很难通过。

所以花费时间巩固你的基础格外重要。

关于BP和纳税征管的内容掌握较差。

Know your P6 material:了解基础将会给你一些方法，你同时要考虑到一些新的知识点同样会在考试中详细考察。

如果这是在Section A中考察的内容，你没有掌握这些知识点，那么你将会丢失这些宝贵分数。

永远不要低估知识点考察的可能性，尽可能的多掌握一些知识点！在最近的几次考试中，考察的知识点包括Sufficient ties tests，share options，disposal of UK residential property by a non-resident以及EIS/SEIS/VCT rules.Incorporated or unincorporated?你一定已经了解了Incorporated business和Unincorporated business之间的区别。

虽然听上去很可笑，但是这是考官经常考察的另一个知识点。

如果你错误的解释了不用类型的Business,那么这些题目你从一开始就错了。

你是否遇到了关于sole trader（以及相关的Income tax，NIC，CGT以及VAT）或者关于Incorporated business（以及相关的CT，NIC，VAT）的题目？Business这个词并不能直接指明你所面对的经营主体属于哪种类型。

类似的，不要混淆个人的经营亏损和公司的经营亏损。

Follow tips given within the questions:注意考试中给出的Note和Advice。

ACCA-ATX(P6)全国成绩第一名考生经验分享,你也应该这么去做

ACCA-ATX(P6)全国成绩第一名考生经验分享，你也应该这么去做2019年12月考季ACCA-ATX成绩全国第一很意外的得知自己在ACCA 2019年12月考季中获得了ATX(UK)科目中国大陆第一考分的成绩，受ACCA广州代表处与金立品教育的委托，为各位还在此科目奋斗中的学员们写一篇考试与学习经验分享。

我会在本文中尽力讲述各种学习方法与经验总结，希望对各位学员有所益处。

感谢ACCA特许公认会计师协会提供了一个学习与考试平台，让我能通过最严格的考试获取以前不曾能学到的知识。

感谢金立品教育的刘佳老师让我在具体学习过程中少走很多弯路，提升我的学习效率。

感谢我的家人支持我考试，让我免受家务劳动的困苦。

二“4选2”的选择如何在战略考试阶段的选修课中进行“4选2”的选择？我的判断原则很简单，就2条(分先后顺序)1. 选择你最感兴趣的考试科目，感兴趣的理由可能是如下：A.我想在国外拿到审计报告签字权，所以我要选AAA(或者我正在会计师事务所工作)。

B.我对高级财务管理中的金融学知识很感兴趣，我想补充这部分内容的知识储备，所以我选择AFM。

C.APM的知识能直接对于我的现有工作产生很大益处。

2. 选择你比较有把握通过的考试科目三为什么选择ATX(UK)?理由 1英国税制非常成熟，经过了100-200多年的发展，虽然英国税法里的各个税种交错影响显得异常复杂，学的时候很费力，但是，这门课程的知识在国内其他财务金融类资格证书考试里无法获取，学习就应该深入不了解的领域，特别ACCA 的学习就是要扩展你的全球视野。

会计准则方面，所有主要工业国家都在模仿国际会计准则;所有的财务管理课程都在重复现金流量折现模型;但是通过ATX(UK)的学习，你会对一个成熟老牌工业国家的主要税制有全面理解，当你系统的学习过ATX(UK)，又有中国税法的知识，以后在全球任何一个国家工作学习，只要能拿到英语版的税法教材，你都能有自信在几个月时间内吃透当地国家的税法规则。

ACCA备考：关于P阶段的选修课程你应该这样准备

P阶段选修课程是大家通关ACCA考试的拦路虎，很多人在P5，P7等科目上挂了3-4次，而且一次比一次低。

这些科目对学生的专业知识理解以及运用能力要求很高，需要考生对考试科目掌握到位而且还需要广阔的知识面或者工作经验，所以说P阶段课程是研究生水平一点都不夸张。

既然P阶段这么难那么考生该如何科学选择4选2科目呢?来给大家支几招F阶段基础知识有助于P阶段的学习数据显示，在ACCA F阶段表现良好的学员也能更好的应对P阶段考试，因为F阶段与P阶段考试科目之间有紧密的联系。

F9, Financial Management ➜P4, Advanced Financial ManagementF5,Performance Management➜P5, Advanced Performance ManagementF6, Taxation ➜P6, Advanced TaxationF8, Audit and Assurance ➜P7, Advanced Audit and Assurance如果你F9考试成绩很好，那么选择P4对你来说将会更加容易。

如果你对F5科目很感兴趣，P5对于你来说就是不错的选择，F6-P6‘ F8-P7也是同样的道理。

找到自己擅长的科目类型是通过考试的关键。

这也提醒我们ACCA基础知识其实很重要，对于免考很多科目的学员ACCA考友论坛还是建议大家找时间把免考的科目学习一遍，有利于你通过P阶段课程的考核。

通过阅读扩展知识面以及培养商业分析思维，如果能配合工作经验理解P阶段课程中的知识将会对通过考试更有帮助。

Options paperRelevant Technical performance objectivesP阶段的很多知识点会给在校大学生很大的距离感，因为自己并没有实际接触过例如公司战略制定、审计实际操作等事物，没法切身体会其中的奥妙。

如果是在职学员可以选择与自己工作更加贴近的科目，如果你是四大的一只审计汪，选择P7也许对你的工作以及考试都会有帮助。

2018年6月ACCA考试P6高级税务真题及标准答案

2018年6月ACCA考试P6高级税务真题(总分：100.00，做题时间：195分钟)一、Section A(总题数：2，分数：60.00)Your manager has had a meeting with Snowdon, a potential new client. Extracts from the memorandum prepared by your manager following the meeting, an inheritance tax computation prepared by Snowdon, and an email from your manager detailing the work you are required to do are set out below.Extracts from the memorandum prepared by your manager – dated 6 June 2018255,000Tax adjusted tradingprofit85,000Income tax on £85,000 using currentrates 22,700Class 4 national insurance contributions on £85,000 using current rates 4,115The Siabod business is partially exempt for the purposes of value added tax (VAT). Snowdon’s budgeted input tax for the unexpanded business for the year ending 30 June 2019 was £18,000. He would have been able to recover the whole of this amount because the business would have been below the de minimis limits.Since the above figures were prepared, Snowdon has decided to expand the Siabod business and increase its budgeted turnover for the year ending 30 June 2019 from £255,000 to £435,000. In order to carry out this expansion, Snowdon will adopt either strategy A or strategy B. Whichever strategy is adopted, the partial exemption percentage of the business will continue to be 76% (recoverable).Strategy AUnder this strategy Snowdon will recruit an additional employee with an annual salary of £48,000.Strategy BUnder this strategy Snowdon will appoint a sub-contractor, Tor Ltd, which will carry out the work required for the expansion. Tor Ltd will charge fees of £90,000 plus VAT each year.Budgeted costs of expanding the businessExtracts from the memorandum prepared by your manager – dated 6 June 2018 (continued)Inheritance tax computation prepared by Snowdon – dated 6 June 2018Inheritance tax due in respect of the cottageEmail from your manager – dated 7 June 2018Required:Prepare the memorandum as requested in the email from your manager. The following marks are available:（分数：35）(1).Purchase of the cottage from Coleen.（分数：9）__________________________________________________________________________________________ 正确答案：(SnowdonMemorandumClient SnowdonSubject Personal tax mattersPrepared by Tax seniorDate 7 June 2018Purchase of the cottage from ColeenErrors in Snowdon’s computation1. The value of the gift for the purpose of inheritance tax (IHT) is the fall in value of Coleen’s estate, i.e. £35,000 (£260,000 –£225,000) being the value of the cottage less the amount paid by Snowdon.2. The cottage was a lifetime gift and not a gift on death. Accordingly, the annual exemption for both the year of the gift and the previous year are available: a total of £6,000 (2 x £3,000).3. The 40% rate of taper relief is correct. However, the relief should be 40% of the inheritance tax due as opposed to 40% of the gift.4. The nil rate band of £325,000 should be reduced by chargeable transfers in the seven years prior to 1 May 2014. Accordingly, it will be reduced by the chargeable lifetime transfer made by Coleen on 1 March 2010.Inheritance tax due in respect of the gift of the cottage)解析：(2).Expansion of the Siabod business.（分数：22）__________________________________________________________________________________________ 正确答案：(Expansion of the Siabod businessStrategy ATutorial note: Prior to expanding the business, Snowdon was a higher rate taxpayer and was therefore entitled to a savings income nil rate band of £500. Following the expansion of the business, he will be an additional rate taxpayer and will not be entitled to this allowance. Workings1. Strategy A – recoverable input taxThe VAT attributable to exempt supplies can be recovered in full as it is below the annual de minimis limit of £7,500 (£625 x 12) and is less than half of the total input tax.The VAT attributable to exempt supplies cannot be recovered as it exceeds the annual de minimis limit of £7,500 (£625 x 12).)解析：(3).Procedures we should follow before we agree to become Snowdon’s t ax advisers.Professional marks will be awarded for the approach taken to problem solving, the clarity of the explanations and calculations, the effectiveness with which the information is communicated, and the overall presentation and style of the memorandum.（分数：4）__________________________________________________________________________________________ 正确答案：(Procedures we should follow before we agree to become Snowdon’s tax advisers–We must obtain evidence of Snowdon’s identity (for example, his pass port) and his address. – We must have regard to the fundamental principles of professional ethics. This requires usto consider whether becoming tax advisers to Snowdon would create any threats to compliance with these principles.– Integrity: we must cons ider the appropriateness of Snowdon’s attitude to complying with the law and the disclosure of information to HM Revenue and Customs (HMRC).– Professional competence: we must ensure that we have the skills and competence necessary to be able to deal with the matters which may arise in connection with Snowdon’s affairs.If any such threats are identified, we should not accept the appointment unless the threats can be reduced to an acceptable level via the implementation of safeguards.– We should contact Sn owdon’s existing tax adviser(s) in order to ensure that there has been no action by Snowdon which would preclude the acceptance of the appointment on ethical grounds. – We must carry out a review in order to satisfy ourselves that Snowdon is not carrying on any activities which may be regarded as money laundering.)解析：Your manager has forwarded an email to you from Ms Driver, the acting finance director of Set Ltd. Background information from your manager and the email from Ms Driver are set out below.Background information from your manager – dated 7 June 2018Email from Ms Driver– dated 7 June 2018Email from Ms Driver– dated 7 June 2018 (continued)(c) Dee Co and En Co – controlled foreign company (CFC) chargeSet Ltd owns shares in two CFCs: Dee Co and En Co. Both of these companies have chargeable profits for the purposes of the CFC legislation. Estimates of the relevant financial information in respect of the year ending 31 December 2018 are as follows:I can see from my files that the only exemptions from a CFC charge requiring consideration are the low profits exemption and the low profit margin exemption.Please explain whether Set Ltd will be subject to a CFC charge in respect of either Dee Co or En Co.(d) Steam Ltd – Project WhistleSteam Ltd will commence Project Whistle in 2019. As part of the project, Steam Ltd will engage in scientific research, some of which will qualify for the additional 130% tax deduction available in respect of qualifying research and development expenditure. Due to the significant costs involved, Steam Ltd is expected to make a trading loss in the year ending 31 December 2019.Please explain:– how any trading loss made by Steam Ltd in the year ending 31 December 2019 can be relieved.– the factors to consider when choosing between the available reliefs.RegardsMs DriverRequired:Provide the explanations requested in the email from Ms Driver. The following marks are available:（分数：25）(1).Ghost Ltd – corporation tax payments.（分数：9）__________________________________________________________________________________________ 正确答案：(Set Ltd group of companiesGhost Ltd – corporation tax paymentsSteam Ltd capital lossGhost Ltd and Steam Ltd are members of a capital gains group because Set Ltd owns at least 75% of the ordinary share capital of both companies.Accordingly, the capital loss in respect of the disposal of the building by Steam Ltd could be transferred to Ghost Ltd. However, the loss could only be offset against chargeable gains (i.e. not trading profit or other income) realised by Ghost Ltd after it became a member of the Set Ltd capital gains group on 1 June 2018.Wagon Ltd trading lossesGhost Ltd and Wagon Ltd are members of a group relief group because Set Ltd owns at least 75% of the ordinary share capital of both companies. Trading losses made whilst the companies are members of the group can be transferred from one company to the other.Ghost Ltd became a member of the Set Ltd group relief group on 1 June 2018. Its eight-month accounting period ending on 31 December 2018 will have seven months in common with the 12-month accounting period of Wagon Ltd ending on 31 December 2018. Accordingly, the maximum trading loss which can be transferred from Wagon Ltd to Ghost Ltd is the lower of:– 7/12 of the trading loss of Wagon Ltd for the year ending 31 December 2018; and– 7/8 of the taxable trading profit of Ghost Ltd for the eight-month period ending 31 December 2018.The trading loss brought forward by Wagon Ltd cannot be transferred to Ghost Ltd.Payments of corporation taxIn respect of the year ended 30 April 201814 August 2018The final payment for this accounting period will be due. The a mount due is £597,500 (the total liability for the accounting period), less all the instalment payments already made in respect of the period.In respect of the eight-month period ended 31 December 201814 November 2018The first payment for this accounting period will be due. The amount due will be 3/8 of the estimated corporation tax liability for the eight-month period, i.e. £172,500 (3/8 x £460,000).)解析：(2).Wagon Ltd – value added tax (VAT).（分数：5）__________________________________________________________________________________________ 正确答案：(Wagon Ltd – value added tax (VAT)Purchases from Line CoOn the assumption that the manufacturing components would be a standard rated supply if they were supplied in the UK, Wagon Ltd would normally be required to pay UK VAT at the standard 20% rate when it imports the components into the UK. However:– if the goods are placed in a bonded warehouse, the VAT will not be due for payment until the goods are removed from the warehouse; and– if Wagon Ltd is an approved trader within the duty deferment system, the payment of the VAT can be deferred.Provided the components are used to make taxable supplies, the VAT paid can be reclaimed by Wagon Ltd as input tax on its VAT return.Sales to Signal CoWagon Ltd will be required to charge UK VAT at 20% on the sales made to Signal Co because Signal Co is not registered for VAT. Signal Co will not be able to recover this VAT (because it is not VAT registered).Wagon Ltd will be required to register for VAT in France if its sales to Signal Co and other non-registered customers in France exceed the European Union distance selling threshold for France.)解析：(3).Dee Co and En Co – controlled foreign company (CFC) charge.（分数：4）__________________________________________________________________________________________ 正确答案：(Dee Co and En Co – controlled foreign company (CFC) chargeDee CoNo CFC charge can arise in respect of Dee Co because Set Ltd owns less than 25% of Dee Co’s ordinary share capital.En CoLow profits exemptionThe low profits exemption does not apply even though En Co has taxable total profits of less than £500,000. This is because the company’s non-trading income exceeds £50,000.Low profit margin exemptionThe low profit margin exemption applies because En Co’s accounting profit of £280,000 does not exceed 10% of its operating expenditure of £3,200,000.)解析：(4).Steam Ltd – Project Whistle.（分数：7）__________________________________________________________________________________________ 正确答案：(Steam Ltd – Project WhistleLoss reliefs availableA trading loss made by Steam Ltd in the year ending 31 December 2019 can be relieved, broadly speaking, in two ways:(i) It can be offset against the income and gains of Steam Ltd and/or the taxable total profits of other companies in the Set Ltd group relief group.–Steam Ltd could offset the loss against its total income and gains of the loss-making accounting period, and then against its total income and gains of the previous 12 months.– The loss could also be offset against the current period taxable total profits of Set Ltd and any other company which is an effective 75% subsidiary of Set Ltd. Current period only.– Any loss remaining will be carried forward by Steam Ltd for relief against its future profits arising in respect of the same trade.(ii) Any amount of the loss up to a maximum of 230% of the qualifying research and development expenditure can be surrendered in exchange for a cash payment of 14·5% of the surrendered amount. Factors to consider when choosing between the available reliefsRelief under (i) above will result in a corporation tax saving of 19% of the loss relieved. This equates to a saving of 43·7% (230% x 19%) of the cost incurred in respect of the research and development.Relief under (ii) above equates to a corporation tax saving of only 33·35% (230% x 14·5%) of the cost incurred.Accordingly, a greater tax saving will be achieved by relieving the loss against taxable profits (under (i)) rather than surrendering it in exchange for a cash payment (under (ii)). However, if there are insufficient profits to relieve all of the trading loss, any loss remaining will have to be carried forward unless it is surrendered in exchange for the 14·5% cash payment. From a cash flow point, it will be better to claim the cash payment rather than to carry the loss forward. The cash payment option is also beneficial if it transpires that Steam Ltd will not make sufficient profits in the future to relieve the losses carried forward.Tutorial note: The changes made to the rules relating to the relief for corporate losses introduced by the Finance No. 2 Act 2017 are not examinable until the June 2019 exam. However, credit was given to candidates who applied these new rules rather than the old rules.)解析：二、Section B(总题数：2，分数：40.00)Max ceased trading two years ago, and is now about to move overseas. He would like advice on the capital gains tax (CGT) implications of the disposal of two assets previously used in his unincorporated business, and the inheritance tax (IHT) implications of gifting one of them.Max:– Has always been UK resident and domiciled.– Is widowed and has one daughter, Fara.– Is a higher-rate taxpayer.– Makes disposals each year to use his annual exempt amount for capital gains tax.–Has made one previous lifetime gift to Fara on 6 May 2015, which resulted in a gross chargeable transfer of £194,000.Max – unincorporated business:– Max operated as a sole trader for many years, but ceased trading on 31 May 2016.–Max still owns office premises and a warehouse which had been used exclusively in his business until 31 May 2016.– Max now wishes to dispose of these buildings prior to moving overseas.Proposed gift of the office premises:– Max is proposing to gift the office premises to Fara on 30 June 2018.– Max acquired the premises on 1 April 2010.– Since 1 June 2016, the premises have been let to an unconnected company.–The market value of the premises in June 2018 is £168,000, which exceeds the original cost.Max – move overseas:– Max has decided to move overseas for a period of two and a half years commencing on 1 November 2018.– Max does not intend to return to the UK at all during this period.– Max will return to live permanently in the UK on 30 June 2021.– Max is not entitled to use the split year treatment for determination of his residence status in any tax year.Proposed sale of the warehouse:–The warehouse was acquired on 1 August 2014 for a cost of £72,000.–On 1 December 2013, Max had sold a small showroom for proceeds of £78,000, which gave rise to a chargeable gain of £16,000.– Max made a claim to defer the gain against the acquisition of the warehouse.–Max has received an offer of £84,000 for the immediate sale of the warehouse in June 2018.–An alternative buyer has offered £90,000 for the warehouse, but will not be able to c omplete the purchase until June 2019.Required:（分数：20）(1).In respect of the proposed gift of the office premises to Fara on 30 June 2018:(i) Advise Max whether or not capital gains tax (CGT) gift relief will be available, and if so, to what extent.(ii) Advise Max of the maximum potential inheritance tax (IHT) liability, and the circumstances in which this would arise.（分数：8）__________________________________________________________________________________________ 正确答案：(Max(i) Availability of gift relief in respect of the gift of the office premisesThe office premises are eligible for gift relief as they were used for the purpose of Max’s trade. However, as they ceased to be used in the business on 31 May 2016, the proportion of the gain to be held over is restricted to the gain on disposal x period of business use/total period of ownership. Therefore the proportion of the gain eligible for gift relief is 74/99 ((1 April 2010 – 31 May 2016)/(1 April 2010 to 30 June 2018)). The relief will only be available if the donee, Fara, is UK resident.(ii) Maximum potential inheritance tax (IHT) liability in respect of the gift of the office premisesNo IHT is payable at the time the gift is made, but a liability may arise if Max dies within seven years of making the gift.Business property relief is not available as this is a gift of an individual asset which has been used in an unincorporated sole trader business, rather than the gift of the business itself. However, annual exemptions are available for the tax years 2018/19 and 2017/18, such that the gross chargeable value of the gift will be £162,000 (£168,000 –£3,000 –£3,000).Max has made one prior gift, on 6 May 2015, which will use part of his nil rate band if he dies before 6 May 2022. Taper relief will be available if Max dies after 30 June 2021 (three years after the date of the gift on 30 June 2018), so the maximum potential IHT liability will arise if Max dies before this date.The maximum potential inheritance tax liability is therefore £12,400 (£162,000 –(£325,000 –£194,000) x 40%) and will arise if Max dies on or before 30 June 2021.)解析：(2).Explain the effect of Max’s period of living overseas on his UK residence status for all relevant tax years, and advise him of the CGT consequences of the sale of the warehouse (1) in June 2018, or alternatively (2) in June 2019.Note: No calculations are required for this part（分数：6）__________________________________________________________________________________________ 正确答案：(Effect of Max’s two-and-a-half-year period overseas on his UK residence status and the capital gains tax (CGT) consequences on the sale of the warehouseMax will leave the UK on 1 November 2018. As Max was resident in the UK for one or more of the previous three tax years, and he will spend more than 91 days in the UK in the tax year 2018/19, then he will NOT satisfy any of the automatic overseas tests.Max WILL satisfy the first automatic UK residence test in 2018/19 as he will spend 183 days or more in the UK in that tax year.In the tax years 2019/20 and 2020/21 Max will satisfy the first automatic overseas residence test as he is in the UK for 16 days or less in each tax year.In the tax year 2021/22 Max’s return to live permanently in the UK from 30 June 2021 means that he will not satisfy any of the automatic overseas residence tests, but will satisfy the UK residence test as he will spend 183 days or more in the UK in that tax year.(1) Sale in June 2018As Max is resident in the UK in June 2018, the disposal will give rise to a chargeable gain in 2018/19.(2) Sale in June 2019Disposals of assets made by non-UK resident individuals are not chargeable to CGT in the UK. However, Max will be regarded as a temporary non-resident, as his period of non-residence will be less than five years, and he has been UK resident for at least four of the seven tax years prior to the tax year of departure. Accordingly, any gains made in the period of non-residence in respect of assets held prior to Max’s departure, and disposed of while he is o verseas, will become chargeable in 2021/22 (the tax year of his return).)解析：(3).Explain whether or not entrepreneurs’ relief will be available on the sale of the warehouse, and calculate the increase in Max’s after-tax proceeds if he sells the warehouse in June 2019 rather than in June 2018.（分数：6）__________________________________________________________________________________________正确答案：(Availability of entrepreneurs’ relief on the sale of the warehouseThe sale of the warehouse will satisfy two of the conditions for entrepreneurs’ relief in that it was in use within Max’s business at the date of cessation, and the business had been owned by Max for at least one year prior to cessation. However, the third condition, that the disposal must be within three years of the date of cessation, will only be satisfied if the disposal takes place before 1 June 2019. Accordingly, if the sale takes place in June 2018, entrepreneurs’ relief will be available, but if it does not take place until June 2019, it will not.Sale in June 2018If the sale of the warehouse takes place in June 2018, this will give rise to a chargeable gain of £22,000 (£84,000 –£62,000 (W))As Max will be able to claim entrepreneurs’ relief in re spect of this chargeable gain, the after-tax proceeds will be £81,800 (£84,000 –(£22,000 x 10%)).Sale in June 2019If the sale of the warehouse is delayed until June 2019, this will give rise to a chargeable gain of £28,000 (£90,000 –£62,000 (W)) in 2020/21.As Max will not be able to claim entrepreneurs’ relief in respect of this chargeable gain, the after-tax proceeds will be £84,400 (£90,000 –(£28,000 x 20%)).The increase in after-tax proceeds is therefore £2,600 (£84,400 –£81,800)Working:)解析：Your client, Jessica, has requested advice in relation to the tax liability arising on a redundancy payment, the options available to relieve her share of a partnership trading loss, and the maximum contribution she can make to a personal pension scheme.Jessica:– Is resident and domiciled in the UK.– Was employed by Berens Ltd up to 31 March 2018, when she was made redundant.– Will become a partner in the Langley Partnership on 1 July 2018.– Has never made any disposals for capital gains tax (CGT) purposes.Jessica – income from Berens Ltd:–Jessica received an annual salary from Berens Ltd of £145,000 each year from the tax year 2015/16.– From 6 April 2017, Jessica was provided with a new company laptop computer, which cost Berens Ltd £850. Jessica had significant private use of this laptop computer.Jessica – other income:– Prior to the tax year 2017/18 Jessica had no other source of income.–Starting from the tax year 2017/18, Jessica receives rental income of £6,000 each tax year.Jessica – redundancy package from Berens Ltd:–The package, received on 31 March 2018, included a statutory redundancy payment of £18,000 and an ex-gratia payment of £32,000.– As part of the package, Berens Ltd also allowed Jessica to keep the laptop computer, which had a market value of £540 on 31 March 2018.The Langley Partnership:– Prior to 1 July 2018, there were two partners in the partnership– Issa and Finn. – From 1 July 2018, the profit sharing ratio will be: Issa 20%, Finn 40%, and Jessica 40%.– The budgeted tax-adjusted trading (loss)/profit of the partnership is:– Year ending 31 March 2019 –(£160,000) – Year ending 31 March 2020 –£205,000.Jessica – personal pension plan contributions:– Jessica joined a registered personal pension scheme on 1 May 2018.– She has not previously been in any pension scheme.– She wishes to make the maximum possible contributions which will qualify for tax relief in each of the tax years 2018/19 and 2019/20.Required:（分数：20）(1).Explain, with supporting calculations, the taxable amount of the redundancy package received from Berens Ltd on 31 March 2018, and calculate the income tax payable on it by Jessica.（分数：5）__________________________________________________________________________________________ 正确答案：(JessicaIncome tax implications of the redundancy packageThe statutory redundancy pay is fully exempt from income tax. However, it reduces the £30,000 exemption available for the ex-gratia payment.The taxable amount of the ex-gratia payment is therefore £20,000 (£32,000 –(£30,000 –£18,000)). The cash equivalent of the gift of the laptop computer must also be included. This is the higher of:(1) the market value at 31 March 2018, i.e. £540; and(2) the value of the laptop computer at the date it was first provided to Jessica, less the amounts subsequently taxed on her as a benefit, i.e. £680 (£850 –£170 (20% x £850))The total taxable amount of the package is therefore £20,680 (£20,000 + £680).The package is taxed as th e top slice of Jessica’s income for the tax year 2017/18, so the income tax payable on the redundancy package will be £9,306 (£20,680 x 45%).Tutorial note: Jessica’s taxable income for the tax year 2017/18 already exceeds £150,000 (salary £145,000 + rental income £6,000; no personal allowance is available). Jessica is therefore an additional rate taxpayer.)解析：(2).(i) Advise Jessica of the options available to her to relieve her share of the Langley Partnership loss for the year ending 31 March 2019, on the assumption that she does not wish to carry any of her share of the loss forward.(ii) Determine, by reference to the amount of income tax saved in each case, which of the available loss relief options (as identified in (i) above) will result in the highest overall income tax saving for Jessica.（分数：10）__________________________________________________________________________________________ 正确答案：((i) Reliefs available for Jessica’s share of the partnership lossThe trading loss for tax purposes has arisen in the tax year 2018/19.It can be relieved against Jessica’s total income for 2018/19, the tax year of the loss, and/or 2017/18, the previous tax year.Alternatively, because the loss has arisen in one of the first four tax years in which Jessica will be a partner, it can be relieved against her total income of the three years prior to the year of the loss starting with the earliest year (i.e. 2015/16).(ii) Strategy for loss relief to maximise Jessica’s income tax savingsJessica will join the Langley Partnership on 1 July 2018. Accordingly, her share of the partnership loss for the year ending 31 March 2019 will be £48,000 (£160,000 x 9/12 x 40%).In 2018/19, Jessica’s only source of income will be rental income of £6,000. As this will be covered by her personal allowance, relieving the loss in this year will not result in any tax saving.In 2017/18, Jessica’s taxable income before loss relief will be £171,850 (£145,000 + £6,000 + £170 + £20,680).As Jessica is an additional rate taxpayer, the loss of £48,000 will generate a tax saving of £20,293 ((£21,850 (£171,850 –£150,000) x 45%) + (£26,150 (£48,000 –£21,850) x 40%)).If, alternatively, Jessica carries the loss back to 2015/16 it will be relieved against her total income of that year of £145,000. As the resulting total income of £97,000 (£145,000 –£48,000) is below £100,000, the personal allowance will become available. Accordingly, the total income tax saving will be £23,800 ((£48,000 x 40%) + (£11,500 x 40%)).Therefore the most beneficial claim is to carry back the loss and offset it in 2015/16 as this results in the highest tax saving, of £23,800.)解析：(3).Explain, with supporting calculations, the maximum amount of the contributions Jessica can pay into her pension scheme in each of the tax years 2018/19 and 2019/20 without incurring an annual allowance charge.（分数：5）__________________________________________________________________________________________ 正确答案：(Jessica – maximum pension contributions 2018/19 and 2019/20The maximum gross contribution which Jessica can make attracting tax relief each tax year is the higher of(1) Jessica’s relevant earnings in the tax year; and(2) the basic amount of £3,600.Jessica has no relevant earnings in the tax year 2018/19 as the Langley Partnership has made a loss in that year, and she has no other source of earned income. So the maximum contribution she can make in 2018/19 is £3,600.In 2019/20, Jessica has relevant earnings of £82,000 (£205,000 x 40%) comprising her share of the partnership profit for the year ending 31 March 2020. Accordingly, she can make a contribution into the scheme of up to £82,000. This exceeds the annual allowance available of £40,000, but as she was a member of a registered pension scheme in 2018/19 she can bring forward her unused allowance from that tax year of £36,400 (£40,000 –£3,600).Therefore the total amount of annual allowance available is £76,400 (£40,000 + £36,400), so this is the maximum contribution which Jessica can pay without incurring an annual allowance charge.。

英国特许公认会计师ACCA简介

ACCA，全称英国特许公认会计师公会，成⽴于1904年，是⽬前世界上的国际性专业会计师组织，⽬前，ACCA在全球170多个国家和地区拥有37多万名会员和学员，认可雇主超过7,500家，在我国ACCA学员和会员总数已达1.5万⼈,认可雇主249家。

ACCA是国际上各国学⽣最多、学员规模发展最快的国际专业会计组织。

ACCA是国际会计准则理事会（IASB）的创始成员，也是国际会计师联合会（IFAC）的成员。

1999年2⽉联合国通过了以ACCA课程⼤纲为蓝本的《职业会计师专业教育国际⼤纲》，该⼤纲成为世界各地职业会计师考试课程设置的⼀个衡量基准。

ACCA会员资格在国际上得到了⼴泛认可，尤其得到了欧盟⽴法以及许多国家公司法的承认。

所以，拥有ACCA会员资格，就有了在世界各地就业的通⾏证。

ACCA会员可在国际⼯商企业财务部门、审计/会计师事务所、⾦融机构和财政、税务部门从事财务和财务管理⼯作，许多会员在世界各地⼤公司担任⾼级职位（财务经理、财务总监CFO甚⾄公司总裁CEO）。

ACCA的宗旨是：为有能⼒之⼠在职业⽣涯的全程提供⾼质量的专业机会推⼴的道德和管理标准为公众利益服务在21世纪知识经济中，在国内、国际及全球各个层⾯上做领跑先锋拥有“特许公认会计师”职业资格的ACCA会员，分布在⼯业、商业、公共机构和会计师事务所。

ACCA得到英国和爱尔兰⽴法的许可，可以向会员颁发注册审计师执照；在英国，ACCA还可以授权其会员办理破产执⾏事务。

在英国之外，按“欧盟职业资格互认指导原则”，ACCA会员资格得到欧盟各国的认可。

此外，ACCA资格也得到全球许多国家的会计法和公司法的认可。

拥有ACCA职业资格的会计师以其拥有诚信的品德、专业的精神和融会贯通的专业知识和技能所著称。

ACCA的声誉植根于近百年来为社会提供⾼质量的会计和财务资格。

ACCA不但是⼀个拥有悠久传统的组织，⽽且是⼀个极具前瞻性思维的组织，同时，也由于拥有⼤量年轻的会员⽽充满活⼒。

ACCA考试P6高级税务教材概述

ACCA考试P6高级税务教材概述(BPP版本)
本文由高顿ACCA整理发布，转载请注明出处
ACCA会员呈上涨趋势，其中来自中国的学员也日趋增多，国内学员学习ACCA时多采用BPP版本的教材，ACCA P6 高级税务教材涉及最新的中国高级税务，大致内容如下：
A部分税务管理
1、税法体系;
2、税务筹划总述。

B部分企业税务
1、企业所得税概述;
2、企业所得税应税范围;
3、可减免项目的税收处理;
4、资产的税收处理;
5、税收激励;
6、特别纳税调整;
7、应纳税额的计算和税款支付。

C部分个体税务
1、个人所得税概述;
2、工资和薪金所得的应纳税额;
3、营业利润的应纳税额;
4、劳务报酬所得计算;
5、投资及资产转移所得收益;
6、个人所得税的征收和管理。

D部分周转税
1、增值税（1）;
2、增值税（2）;
3、消费税;
4、营业税;
5、关税;
6、土地增值税;
7、城市维护建设税和教育附加基金;
8、资源税;
9、财产税，契税及车船税;
10、印花税和汽车购买税。

E部分商务活动中的税务规划
商务活动中的税务规划
更多ACCA资讯请关注高顿ACCA官网：。

acca p阶段考试的题型

acca p阶段考试的题型
ACCA P阶段的考试题型主要由简答题和案例分析题组成，部分科目有选择题。

具体来说，各科目的题型和分值分布如下：
1. SBL战略商业领袖：Section A包含全情景商业案例题，Technique占80%，Ethics and Professional Skill占20%。

2. SBR战略业务报告：Section A必选，包含两道简答题，占50分；Section B必选，包含两道简答题，也占50分。

3. AFM高级财务管理：Section A必选，包含一道简答题，占50分；Section B包含三选二的题目，占50分。

4. APM高级业绩管理：Section A必选，包含一道简答题，占50分；Section B包含三选二的题目，也占50分。

5. ATX高级税务：Section A必选，包含两道简答题，占60分；Section B 包含三选二的题目，占40分。

6. AAA高级审计与鉴证：Section A必选，包含两道简答题，占60分；Section B包含三选二的题目，占40分。

以上信息仅供参考，建议查阅ACCA官网获取更多更准确的资料。

ACCA考试P阶段各科通过率及难度分析

ACCA考试P阶段各科通过率及难度分析ACCA考试P阶段各科通过率及难度分析2017ACCA考试科目一共16科，学员需要通过其中14门考试才能有资格申请会员资格。

在这14门课程的学习中，学习顺序与科目搭配安排是ACCA新人最关心的问题。

下面我们就简单了解一下各科目的特点，以帮助学员可以更好的选择和学习。

下面是yjbys店铺为大家带来的ACCA考试P阶段各科通过率及难度分析的知识，欢迎阅读。

ACCA P阶段各科通过率及难度分析P1 Governance, Risk and Ethics (GRE)：这门课作为P阶段的第一门课程，内容上主要糅合了F1和F8的知识。

题目也都是文字性的内容，很多知识点都是一些常识性的知识，还有一些考点是需要特别记忆的，比如说董事会的组成及人数规定，ED与NED的.特点。

这类知识就要考生们特别背诵记忆。

P1考生普遍反馈的问题是，感觉知识学的很好，看真题答案也没有什么困难，就是考试时成绩不理想。

其实这门课最重要的还是要自己动手去写，切忌眼高手低。

自己做完题目后要与考官所给答案做对比，尽量与考官的观点看齐，这样才能最大程度上找到得分点，取得理想的成绩。

2016年P2平均通过率：48.5%P2 Corporate Reporting (CR)：这门课程是公司报告，其核心内容是报表编制及对其报表中各项数据的分析。

题目涉及的各项交易和事项的处理远比F7要复杂，同时需要大家非常熟练地掌握IAS及IFRS 国际准则的要求和会计处理方法。

近年来，ACCA出题方向越来越偏向通过数据分析公司的各项情况，所以要求学员不仅要会算，还要知道为什么这么算，算出来的数据又可以怎么用。

2016年P3平均通过率：48%P3 Business Analysis (BA)：这门课程是商务分析，既然是分析，那就摆脱不了各种模型。

要求学员可以将各个模型串联起来，熟练掌握每一个模型的原理和应用。

值得注意的是，考生往往容易犯一个错误，就是每个模型背的特别溜，但真到了考场上，你把你背的内容洋洋洒洒写上几大张纸，其实得分并不见得很理想。

ACCA与CPA可以互免吗？考了CPA可以免考ACCA哪些科目？

ACCA与CPA可以互免吗？考了CPA可以免考ACCA哪些科目？关于CPA与ACCA是否有互免政策这个问题，相信有很多同学都比较关心，为了能帮助大家清晰的了解ACCA与CPA的相关免试政策，楷博财经ACCA在这里进行了梳理，供大家参考。

目前CPA与ACCA之间并无互免政策，只是CPA单方面可以免考ACCA的部分科目，但是ACCA并不能免考CPA科目。

CICPA豁免相关规定1、与ICAEW的ACA资格考试互免2008年1月9日，中注协与英格兰及威尔士特许会计师协会（ICAEW）签署考试互免协议。

根据协议，中国注册会计师报考ACA资格，无论执业/非执业还是全科合格证学员，都有10门课程的免试，并且这10门课程的免试费用也全部免除。

只需要完成最后5门课程的考试，即：◆专业阶段:商业计划Business Planning、财务管理Financial Management◆高级阶段：公司报告CorporateReporing、战略商务管理Strategic Business Management、案例分析Case StudyICAEW会员报考CICPA，可免考审计和财务管理2门课程。

2. 与 HKICPA资格考试互免HKICPA专业资格考试全科合格者，在报名参加CICPA全国统一考试时可以申请豁免会计、审计和财务管理3门课程；CICPA考试全科合格者，在报名HKICPA专业资格考试时，可以豁免财务管理、审计和资讯管理、财务汇报3个单元科目。

那么，考了CPA再考ACCA时，可以免考哪些科目呢？根据ACCA官方公布的免试政策，2009年“6+1”制度前获得全科合格证或者会员资格证的CICPA学员，可以获得ACCA F1-F4和F6这5门课程的免试；2009年“6+1”制度后获得全科合格证或者会员资格证CICPA学员，可以获得ACCA F1-F9这9门课程的免试，只需考专业阶段的课程即可。

楷博君提醒：欲申请牛津•布鲁克斯大学学士学位的学员需放弃F7-F9的免试。

泽稷网校解读：ACCA P6科目有什么特点？

ACCA P6科目有什么特点？P6Advanced Taxation:如果考生的选择是UK的版本，那么P6是F6的升级版本，在这个层级，考生要拥有一个全局观念：作为一个出色会计师，帮助客户提供税务筹划（合理避税，合理计算税赋）并且协助客户报税。

在一定的层面，考生必须要考虑多种税之间的关系还有，比如遗产税还有后续的新的税种。

如果考生选择的是HK的paper,那么难度会大大下降，因为HK的税种相比UK 的要少，难度更低。

但是都是在高级阶段，难度肯定比F阶段的大，并且考试过程中，税种肯定考虑的不止一种。

建议大家在考P4或者P5不是很顺利的时候作为一个备选。

课程难度：☆☆☆☆☆时间花费：☆☆☆☆☆近三年平均通过率：40%掌握好方法做事情可以事半功倍，学习ACCA也不列外，那么如何学习ACCA P6呢？1、在阅读ACCA教材之前，请先阅读《ACCA Syllabus》，以了解每门课程的教学要求和教学目的，做到有的放矢。

2、看具体某一本教材，争取做到SQ3Rs,即Survey,Questions,Read,Recall,ReviewSurvey:看某一章之前，浏览章节名称，阅读小结和教学目的，对整个章节的脉络有个大致了解。

Question:自己提出问题，即希望学完这一章，能够解决什么问题。

教学目的中所提到的问题尤为重要。

Read:透彻阅读全章后，回答问题，并确认是否满足教学要求。

做书中的案例和课本中的习题，分析答案。

你也许会发现，把时间划分成20分钟或30分钟一段，可以保持精力集中。

Recall:每一部分/章节完成后，不参考课本，写下每一部分/章节的主题思想。

Review:审核所写是否正确。

再阅读一遍章节，试着整体把握主题，将更有裨益。

最后能对照大纲想起每一部分的主要内容，主要计算方法和相关重要概念。

但是没有必要过分精读，不要试图把每一部分背下来。

3、在看书的同时做笔记非常重要，但不能是简单地照抄书本，必须：用自己的用词、简明扼要、重点突出、条理清晰，可以作为教材和相关参考资料的补充。

2008年6月ACCA P6答案

Professional Level –Options Module, Paper P6 (UK)Advanced Taxation (United Kingdom)June 2008 Answers1MemorandumTo Tax managerFrom Tax assistantDate 2 June 2008Subject Saturn Ltd group of companiesThis memorandum considers a number of issues raised by Daniel Dare (DD), the managing director of Saturn Ltd.(a)(i)Dione Ltd – Value of tax loss–Any amount of the loss can be surrendered to the UK resident members of the 75% loss group, i.e. Saturn Ltd and Rhea Ltd.–The maximum tax saving will be obtained by offsetting the loss against profits between the limits for the small companies rate of corporation tax. The limits are divided by four as there are four associated companies (Titan Incis included as overseas companies are associated for the purposes of determining the rate of corporation tax).Accordingly, for the year ending 30 June 2008 the limits are £75,000 and £375,000.–The maximum tax saving will be achieved by surrendering the loss to Saturn Ltd. The first £10,000 of loss will relieve profits at the full rate of tax and the balance of the loss will save tax at 32·5%. Surrendering the loss toRhea Ltd would only save tax at 30%.–The dividend received by Saturn Ltd does not affect its corporation tax liability. Dividends received from UK resident companies are not subject to corporation tax and dividends received from a 51% subsidiary are not frankedinvestment income.–The corporation tax saved via the offset of the loss will be £60,525 ((£10,000 x 30%) + (£177,000 x 32·5%)).–The claim must be submitted by 30 June 2010 (one year after the filing date of the corporation tax return).Further information required:–Income and gains of Dione Ltd for the year ended 30 June 2007The loss could be carried back for offset against the total profits of Dione Ltd for the year ended 30 June 2007.Whether or not this would be advantageous would depend on the company’s total profits for that year. Althoughthe maximum additional tax saving would be very small, there would be a cashflow benefit.(ii)Tethys Ltd –Use of trading loss–The two companies will not be in a group relief group as Saturn Ltd will not own 75% of T ethys Ltd.–For a consortium to exist, 75% of the ordinary share capital of T ethys Ltd must be held by companies which each hold at least 5%. Accordingly, T ethys Ltd will be a consortium company if the balance of its share capital is ownedby Clangers Ltd but not if it is owned by Edith Clanger.–If T ethys Ltd qualifies as a consortium company: 65% of its trading losses in the period from 1 August 2008 to31 December 2008 can be surrendered to Saturn Ltd, i.e. £21,667 (£80,000 x 5/12 x 65%).–If T ethys Ltd does not qualify as a consortium company: none of its loss can be surrendered to Saturn Ltd.–The acquisition of 65% of T ethys Ltd is a change in ownership of the company. If there is a major change in the nature or conduct of the trade of T ethys Ltd within three years of 1 August 2008, the loss arising prior to that datecannot be carried forward for relief in the future.Further information required:–Ownership of the balance of the share capital of T ethys Ltd.(iii)Tethys Ltd –Sale of the manufacturing premisesValue added tax (VAT)–The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an exempt supply and VAT should not be charged unless T ethys Ltd has opted to tax the building in the past.T axable profits on sale–There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on or after 21 March 2007.–The capital gain arising on the sale of the building will be £97,760 (£240,000 – (£112,000 x 1·27)).Rollover relief–T ethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if T ethys Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.–The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. £40,000 (£240,000 –£200,000). The balance of the gain, £57,760 (£97,760 – £40,000), can be rolled over.–Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought into immediate use in the company’s trade.–The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing premises.Further information required:–Whether or not T ethys Ltd has opted to tax the building in the past for the purposes of VAT.(iv)Stamp duty and stamp duty land tax–The purchase of T ethys Ltd will give rise to a liability to ad valorem stamp duty of £1,175 (£235,000 x 0·5%).The stamp duty must be paid by Saturn Ltd within 30 days of the share transfer in order to avoid interest beingcharged. It is not an allowable expense for the purposes of corporation tax.(b)Before agreeing to become tax advisers to the Saturn Ltd groupInformation needed:–Proof of incorporation and primary business address and registered office.–The structure, directors and shareholders of the company.–The identities of those persons instructing the firm on behalf of the company and those persons that are authorised to do so.Action to take:–Consider whether becoming tax advisers to the Saturn Ltd group would create any threats to compliance with the fundamental principles of professional ethics, for example integrity and professional competence. Where such threatsexist, we should not accept the appointment unless the threats can be reduced to an acceptable level via theimplementation of safeguards.–Contact the existing tax adviser in order to ensure that there has been no action by the Saturn Ltd group that would, on ethical grounds, preclude us from accepting appointment.2(a)John and Maureen Robinson – Additional tax payableAdditional income tax payable – 2005/06££2,550 x 22% (property income (W1))5611,587 x 20% (interest income (W1))317–––––4,137 (remainder of basic rate band (W2))–––––1,443 x 40% (interest income (£3,030 – £1,587))5779,840 x 32·5% (dividend income (W1))3,198–––––––4,653 Less:T ax credits£3,030 x 20%(606)£9,840 x 10%(984)–––––––3,063 T ax paid by Maureen (W3)(561)–––––––Additional income tax payable2,502–––––––Additional capital gains tax payable – 2005/06£Chargeable gain13,470Annual exemption(9,200)–––––––T axable gain4,270–––––––Additional capital gains tax payable (£4,270 x (40% – 20%)) (Note)854–––––––Note: The taxable gain fell into Maureen’s basic rate band but will now be taxed at 40% in John’s hands.Tutorial noteThe gift of the property to Maureen would not be effective for capital gains tax purposes due to the prior agreement whereby Maureen gave the sales proceeds to John.Additional income tax payable – 2006/07££393 x 20% (interest income (W1))79––––––393 (remainder of basic rate band (W2))––––––2,827 x 40% (interest income (£3,220 – £393))1,131144 x 40% (interest income – Penny (W1))5810,120 x 32.5% (dividend income (W1))3,289––––––4,557Less:T ax credits£3,220 x 20%(644)£10,120 x 10%(1,012)––––––2,901T ax paid by Maureen (W4)(473)––––––Additional income tax payable2,428––––––T otal additional tax payable (£2,502 + £854 + £2,428)5,784––––––Workings1.John – Additional taxable income2005/062006/07££Arising on inherited assets:Property income2,550–Interest income (£2,424/£2,576 x 100/80)3,0303,220Dividend income (£8,856/£9,108 x 100/90)9,84010,120 Children’s bank accounts:Will – below de minimis limit of £100––Penny –1442.John – Remainder of basic rate band2005/062006/07££Salary29,40030,500Car benefit:15 + (185 – 140)/5 = 24%£17,400 x 24% x 8/122,784£17,400 x 24%4,176 Fuel benefit:£14,400 x 24% x 8/122,304£14,400 x 24%3,456 T rust income (£720/£780 x 100/60)1,2001,300Less:Personal allowance(5,225)(5,225)––––––––––––––30,46334,207 Basic rate band34,60034,600––––––––––––––Remainder of basic rate band4,137393––––––––––––––3.Maureen – T ax paid on investment income 2005/06£T rading income (W5)11,845Property income 2,550Interest income (W1)3,030Dividend income (W1)9,840–––––––27,265 Less:Personal allowance(5,225)–––––––T axable income22,040–––––––T ax on property income (Note)£2,550 x 22%561–––––––Note:All of the investment income fell into the basic rate band. The tax liability in respect of the interest and dividend income was covered by the related tax credits. Accordingly, in respect of the income arising on the inherited assets, only the property income gave rise to income tax payable.4.Maureen – T ax paid on investment income 2006/07£T rading income (W5)28,590Interest income (W1)3,220Dividend income (W1)10,120–––––––41,930Less:Personal allowance(5,225)–––––––T axable income36,705–––––––T ax on dividend income in higher rate band (Note)£2,105 x 32·5%684Less:T ax credit£2,105 x 10%(211)–––––––473–––––––Note:The tax liability in respect of the investment income that fell into the basic rate band was covered by the related tax credits. Accordingly, income tax was payable in respect of the dividend income that fell into the higher rateband only, i.e. £2,105 (£36,705 – £34,600).5.Maureen – T rading incomePeriod ended Year ended30 September 200630 September 2007££Adjusted trading profit28,40031,240Less:Capital allowances (£5,850 x 40%)(2,340)(£5,850 – £2,340) x 25%(878)––––––––––––––26,06030,362––––––––––––––2005/061 November 2005 to 5 April 2006 (£26,060 x 5/11)11,845–––––––2006/071 November 2005 to 31 October 20061 November 2005 to 30 September 200626,0601 October 2006 to 31 October 2006 (£30,362 x 1/12)2,530–––––––28,590–––––––(b)Advice on Maureen’s VAT positionDeregistrationIn order to voluntarily deregister for VAT you must satisfy HMRC that the value of your taxable supplies in the next twelve months will not exceed £62,000. You will then be deregistered with effect from the date of your request or a later date as agreed with HMRC.On deregistering you are regarded as making a supply of all stocks and equipment in respect of which input tax has been claimed. However, the VAT on this deemed supply need only be paid to HMRC if it exceeds £1,000.Once you have deregistered, you must no longer charge VAT on your sales. You will also be unable to recover the input tax on the costs incurred by your business. Instead, the VAT you pay on your costs will be allowable when computing your taxable profits.You should monitor your sales on a monthly basis; if your sales in a twelve-month period exceed £64,000 you must notify HMRC within the 30 days following the end of the twelve-month period. You will be registered from the end of the month following the end of the twelve-month period.Flat rate schemeRather than deregistering you may wish to consider operating the flat rate scheme. This would reduce the amount of administration as you would no longer need to record and claim input tax in respect of the costs incurred by your business.Under the flat rate scheme you would continue to charge your customers VAT in the way that you do at the moment. You would then pay HMRC a fixed percentage of your VAT inclusive turnover each quarter rather than calculating output tax less input tax. This may be financially advantageous as compared with deregistering; I would be happy to prepare calculations for you if you wish.3(a)Spica(i)The most beneficial tax treatment of the payment receivedThe payment received by Spica will be treated as either an income distribution or as capital.Income treatment£Payment received (8,000 x £8)64,000Less:Original subscription price (8,000 x £1·90)(15,200)––––––––Distribution48,800––––––––T axable dividend income (£48,800 x 100/90)54,222Less:Personal allowance(5,225)––––––––T axable income48,997––––––––Income tax£34,600 x 10%3,46014,397 x 32·5%4,679–––––––48,997–––––––––––––––8,139Less:Income tax credit (£54,222 x 10%)(5,422)––––––––Income tax payable2,717––––––––Tutorial noteA capital loss of £800 [8,000 x (£2·00 –£1·90)] will also arise. Spica cannot claim to offset this capital loss againstincome as she did not subscribe for the shares.Capital treatment£Sales proceeds (8,000 x £8)64,000Less:Cost (8,000 x £2)(16,000)––––––––48,000––––––––The shares are business assets that have been owned for more than two years.T axable gains (£48,000 x 25%)12,000Less:Remainder of the annual exemption (£9,200 – £3,800)(5,400)––––––––6,600––––––––Capital gains tax£2,230 x 10%2234,370 x 20%874––––––6,600––––––––––––––Capital gains tax payable1,097––––––––The capital treatment gives rise to the lower tax liability.(ii)Ensuring capital treatmentFor the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to beconfirmed.–The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of investments.–Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.–The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running ofthe company has an adverse effect on the running of the business.I n addition, Spica must have owned the shares for at least five years so the transaction must not take place until1 October 2008.(b)Rate of tax on profits of non-UK resident investee companiesUndistributed profitsThe companies will be subject to tax in the countries in which they are resident; this is because of their residency status or because they have a permanent establishment in that country. Undistributed profits will not be taxed in the UK.The rate of tax on undistributed profits will therefore be the rate of tax in the country of residency of the respective companies.Distributed profits with double tax treatyThe dividends received by Acrux Ltd from each of the overseas companies will be grossed up in respect of underlying tax (the overseas corporation tax paid on the distributed profits) because Acrux Ltd will own at least 10% of the overseas companies.The gross amount will then be included in Acrux Ltd’s profits chargeable to corporation tax.The treaty will provide double tax relief in the UK for the overseas tax suffered in respect of each dividend up to a maximum of the UK tax on the grossed up overseas dividend. As a result of the double tax relief, the overall rate of tax suffered will be the higher of the UK rate paid by Acrux Ltd and the overseas tax rate borne by the overseas company.Where the rate of overseas tax in respect of a particular dividend exceeds the rate of corporation tax in the UK, excess foreign tax will arise. This can be relieved, via onshore pooling, against the UK tax due on those dividends where the rate of tax in the UK exceeds the rate overseas. This will reduce the overall rate of tax suffered on the total overseas profits of the overseas companies as a whole.Distributed profits with no double tax treatyWhere there is no double tax treaty, unilateral double tax relief will be available in the UK. This relief will operate in the same way as double tax relief under a double tax treaty such that the overall rate of tax on each dividend will be the higher of the UK rate paid by Acrux Ltd and the overseas rate borne by the overseas company. Relief via onshore pooling will also be available.4(a)(i)Galileo – Inheritance tax payableThe gift of shares to Galileo was a potentially exempt transfer. It has become chargeable due to Kepler’s death withinseven years of the gift.£Value of Kepler’s holding prior to the gift to Galileo (2,000 x £485)970,000Less:Value of Kepler’s holding after the gift (1,400 x £310)(434,000)–––––––––536,000Business property relief (W1)(367,843)Less:Annual exemption 2004/05(3,000)Less:Annual exemption 2003/04 (£3,000 – (£900 x 2))(1,200)–––––––––163,957Available nil rate band (£300,000 –(£298,000 – £6,000)(8,000)–––––––––155,957–––––––––Inheritance tax at 40%62,383T aper relief (3–4 years) (£62,383 x 20%)(12,477)–––––––––Inheritance tax payable49,906–––––––––The inheritance tax payable in respect of the shares in the death estate will be paid by the executors and borne byHerschel, the residuary legatee. None of the tax will be payable by Galileo.Workings1Business property relief£536,000 x 100% x (£1,050,000/£1,530,000) (W2)£367,8432Excepted assets and total assets££Total Non-exceptedassets assetsPremises900,000900,000Surplus land480,000–Vehicles100,000100,000Current assets50,00050,000––––––––––––––––––––1,530,0001,050,000––––––––––––––––––––(ii)Payment by instalmentsThe inheritance tax can be paid by instalments because Messier Ltd is an unquoted company controlled by Kepler atthe time of the gift and is still unquoted at the time of his death.The tax is due in ten equal annual instalments starting on 30 November 2008.Interest will be charged on any instalments paid late; otherwise the instalments will be interest free because Messier isa trading company that does not deal in property or financial assets.All of the outstanding inheritance tax will become payable if Galileo sells the shares in Messier Ltd.Tutorial noteCandidates were also given credit for stating that payment by instalments is available because the shares represent atleast 10% of the company’s share capital and are valued at £20,000 or more.(b)Minimising capital gains tax on the sale of the paintingsGalileo will become resident and ordinarily resident from the date he arrives in the UK as he intends to stay for more than three years. Prior to that date he will be neither resident nor ordinarily resident such that he will not be subject to UK capital gains tax.Galileo should sell the paintings before he leaves Astronomeria; this will avoid UK capital gains tax completely.Tutorial noteThe gains would be taxable on the remittance basis if the paintings were sold after Galileo’s arrival in the UK. However, this would not help Galileo to minimise the capital gains tax due as he needs to bring the sales proceeds into the UK in order to purchase a house.(c)(i)Relocation costsDirect assistanceMessier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of £8,000 withoutincreasing his UK income tax liability. Qualifying costs include the legal, professional and other fees in relation to thepurchase of a house, the costs of travelling to the UK and the cost of transporting his belongings. The costs must beincurred before the end of the tax year following the year of the relocation, i.e. by 5 April 2010.Assistance in the form of a loanMessier Ltd can provide Galileo with an interest-free loan of up to £5,000 without giving rise to any UK income tax.(ii)Tax-free accommodationIt is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by anemployer to an employee will give rise to a taxable benefit unless it is:–necessary for the proper performance of the employee’s duties, e.g. a caretaker; or–for the better performance of the employee’s duties and customary, e.g. a hotel manager; or–part of arrangements arising out of threats to the employee’s security, e.g. a government minister.As a manager of Messier Ltd Galileo is unable to satisfy any of the above conditions.5(a)(i)The tax incentives immediately availableIncome tax–The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.–Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a maximum carryback of £50,000.This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficientto absorb all of the relief available.Tutorial noteThere would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.This ensures that such a claim does not affect payments on account under the self assessment system. Instead, thetax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from thetaxpayer or is repaid to the taxpayer.Capital gains tax deferral–For every £1 invested in Vostok Ltd, an investor can defer £1 of capital gain and thus, potentially, 40 pence of capital gains tax.–The gain deferred can be in respect of the disposal of any asset.–The shares must be subscribed for within the four year period starting one year prior to the date on which the disposal giving rise to the gain took place.(ii)Answers to questions from potential investorsMaximum investment–For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the company. Accordingly, the maximum investment by a single subscriber will be £315,000 (15,000 x £21).Borrowing to finance the purchase–There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterpriseinvestment scheme.Implications of a subscriber selling the shares in Vostok Ltd–The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.–Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt from capital gains tax provided the shares have been held for three years.–Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax yearof loss and/or the preceding tax year.–Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd are sold.(b)Recoverable input tax in respect of new premisesVostok Ltd will recover £47,880 (£446,500 x 7/47 x 72%) in the year ending 31 March 2009.The capital goods scheme will apply to the purchase of the building because it is to cost more than £250,000. Under the scheme, the total amount of input tax recovered reflects the use of the building over the period of ownership, up to a maximum of ten years, rather than merely the year of purchase.Further input tax will be recovered in future years as the percentage of exempt supplies falls. (If the percentage of exempt supplies were to rise, Vostok Ltd would have to repay input tax to HMRC.)The additional recoverable input tax will be computed by reference to the percentage of taxable supplies in each year including the year of sale. For example, if the percentage of taxable supplies in a particular subsequent year were to be 80%, the additional recoverable input tax would be computed as follows.£446,500 x 7/47 x 1/10 x (80% – 72%) = £532.Further input tax will be recovered in the year of sale as if Vostok Ltd’s supplies in the remaining years of the ten-year period are fully vatable. For example, if the building is sold in year seven, the additional recoverable amount for the remaining three years will be calculated as follows.£446,500 x 7/47 x 1/10 x (100% – 72%) x 3 = £5,586.Professional Level –Options Module, Paper P6 (UK)Advanced Taxation (United Kingdom)June 2008 Marking SchemeAvailable Maximum1(a)(i)Identification of group members1Identification of strategy1Calculation of corporation tax rate limits1Advice1Relevance of dividend received by Saturn Ltd1T ax saving1Submission date for group relief claim1Loss carryback1·5–––––8·57–––––(ii)Not in group relief group1Recognition of condition for consortium to exist/information required2Relief available if consortium exists1·5Relief available if no consortium1Possible restriction on ability to carry forward loss2–––––7·56–––––(iii)Value added tax/information required2No balancing charge1Capital gain1Rollover relief:Assets to be acquired by T ethys Ltd1·5Amount of relief available1Relevant assets1Qualifying period1–––––8·57–––––(iv)Stamp duty2–––––22–––––Appropriate style and presentation1Effectiveness of communication1–––––22–––––(b)Information needed – 1 mark each3Action to takeThreats and safeguards2Contact existing tax adviser1–––––65––––––––Total29–––Available Maximum 2(a)The additional income:Interest – 0·5 for each year1Dividends – 0·5 for each year1Property income0·5Children’s interest – identification of issue1De minimis1 John’s income tax:2005/06:Car benefit1Fuel benefit0·5T rust income1Personal allowance0·5Remainder of basic rate band0·5Additional tax liability2T ax credits1Comparison with the tax paid by Maureen0·52006/07:Car0·5Fuel benefit0·5T rust income0·5Personal allowance0·5Remainder of basic rate band0·5Additional tax liability2T ax credits1Comparison with the tax paid by Maureen0·5 Maureen’s income tax:T rading income:Capital allowances12005/06 assessment12006/07 assessment1·5T ax on investment income:2005/062·52006/072·5 Additional capital gains tax due:Annual exemption0·5Additional tax1·5 T otal additional tax due0·5–––––28·526–––––Clarity of presentation and use of headings1Logical structure1–––––22–––––(b)Conditions for voluntary deregistration1Effective date0·5Deemed supply1De minimis limit1Stop charging VAT0·5Cannot recover input tax0·5Deductible for income tax0·5Need to monitor turnover1Suggestion of flat rate scheme1Operation of the scheme2Possible financial advantage0·5–––––9·58–––––Effectiveness of communication1–––––11––––––––T otal37–––。

acca考试流程

acca考试流程ACCA（Association of Chartered Certified Accountants）是世界上最受认可的国际性会计专业资格。

持有ACCA资格的会计师可以在全球范围内开展会计和财务工作。

ACCA考试由英国ACCA总部统一组织，以下是ACCA考试流程的详细介绍。

首先，考生需要注册成为ACCA会员。

对于没有任何会计或财务背景的考生，他们需要首先注册为ACCA关联会员。

对于具有会计或财务背景的考生，他们可能还需要进行资格豁免申请。

一旦注册为ACCA会员，考生就可以开始准备考试。

ACCA考试分为三个层次，分别是基础阶段（Fundamentals）、专业阶段（Professional）和完全资深阶段（Advanced）。

基础阶段包括九门科目，分为两个模块：知识模块（Knowledge）和技能模块（Skills），要求考生依照顺序逐渐完成。

专业阶段包括两个科目：专业基础（Essentials）和专业选修（Options），考生可以选择适合自己的专业选修科目。

完全资深阶段则包括一个科目：企业战略与领导能力（Strategic Business Leader）。

每门科目都有相应的考试时间安排。

一般来说，每年都有四个考试季度，即3月、6月、9月和12月。

考试时间通常为三个小时，考试形式为计算题、案例分析和多项选择题等。

考试成绩在考试结束约两个月后公布。

考生可以通过ACCA官方网站或其他授权渠道查询自己的成绩。

如果考生通过了所有基础阶段科目，则可以获得ACCA资格证书，并被授予注册会计师（Affiliate）称号。

如果考生通过了所有专业阶段科目，并完成了三年的实践要求，他们将成为ACCA的正式会员，并被授予特许公认会计师（Chartered Certified Accountant）称号。

除了通过考试，ACCA考生还需要完成一定的职业发展工作，包括实习经验、职业道德培训和职业经验记录。

acca是什么证书

acca是什么证书ACCA（Association of Chartered Certified Accountants）是全球性的专业会计师组织，总部位于英国伦敦。

它是世界上最为广泛接受和认可的国际会计师组织之一。

ACCA的目标是培养、发展和支持全球会计行业的专业人才，并推动会计和财务领域的行业标准和最佳实践。

ACCA证书是一种国际性的专业会计资格认证。

持有ACCA资格的人被广泛认可为具备广泛的会计和财务知识，能够胜任各种会计和财务职位。

无论是在会计事务所、金融机构还是在企业内部，ACCA证书都被视为重要的职业资质。

ACCA证书的培训和考试分为三个阶段：Fundamentals（基础阶段），Skills（技能阶段）和Professional（专业阶段）。

每个阶段都包括多门考试，涵盖了会计、金融、税法、审计等多个领域的知识和技能。

在Fundamentals阶段，学员需要通过9门考试，其中包括了会计师的核心知识和技能。

这些考试包括《会计师导论》、《经济学》、《商务法与公司法》、《财务会计》和《管理会计》等。

在Skills阶段，学员需要通过6门考试。

这些考试将重点放在财务管理和财务报告等方面，其中包括《财务报告和财务分析》、《高级财务管理》和《高级审计与认证》等。

在Professional阶段，学员需要通过4门考试。

这些考试将进一步深化学员的专业知识和技能，并涉及到领导力、战略规划和绩效管理等方面。

除了通过全部考试，学员还需要满足一定的工作经验要求，才能够获得ACCA会员资格和ACCA资格证书。

ACCA会员可以使用“ACCA”作为他们的专业头衔，并享有ACCA在全球范围内提供的专业支持和资源。

ACCA证书的持有者在国际范围内具有很高的认可度，可以在全球范围内从事会计和财务相关的职业。

无论是从事审计、管理会计、税务筹划还是财务咨询等工作，ACCA证书都被视为能够胜任高质量会计工作的标志。

通过取得ACCA证书，不仅可以提升个人职业素质和竞争力，还可以拓宽职业发展的机会，为个人在全球范围内的职业发展打下牢固的基础。

2021年ACCA考试科目怎么搭配最合理

2021年ACCA考试科目怎么搭配最合理2021年ACCA考试科目怎么搭配最合理ACCA考试科目一共16科，学员需要通过其中14门考试才能有资格申请会员资格。

在这14门课程的学习中，学习顺序与科目搭配安排是ACCA新人最关心的问题。

下面是yjbys我为大家带来的ACCA考试科目搭配的知识，欢迎阅读。

F 阶段课程类别科目课程名称（英文）课程名称（中文）知识课程F1Accounting in Business （AB）会计师与企业F2Management Accounting （MA）管理会计F3Financial Accounting （FA）财务会计技能课程F4Corporate and Business Law（CL）公司法与商法F5Performance Management （PM）业绩管理F6（UK）Taxation （TX）（UK）税务（英国）F6（CHN）Taxation （TX）（CHN）税务（中国）F7Financial Reporting （FR）财务报告F8Audit and Assurance （AA）审计与鉴证业务F9Financial Management （FM）财务管理F1 Accounting in Business：这一门偏向于管理知识。

课程难度不大，涉及的内容比较多、比较杂，但也有一些常识性的知识点。

作为ACCA第一门考试，对于很多刚刚接触ACCA的学员来说，最大的困难可能就是专业词汇，加上F1的知识点比较零碎，因此加大了学习的难度。

建议大家在每学完一章内容后，及时梳理总结，最好可以构造出一个知识框架，可以很好地帮助学员理解和记忆F1的知识。

2021年平均通过率：80%F2 Management Accounting：这一门课程是管理会计，课程总体难度不大，差异分析的部分可能有些难度，还要特别注意一些财务比率的计算，为今后的学习打好基础。

2021年平均通过率：60%F3 Financial Accounting：这门课程是财务会计，属于基础会计，其中会涉及到会计科目、分录、T账、试算平衡表以及编制简单的财务报表等一系列会计基础知识。