ACCA F6 Taxation考试辅导
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA F3考前分析指导。
Kaplan
Kaplan
MCQson the whole syllabus.
Employmentlf-employment.
Ethics.
PAYE.
Cashbasis.
Openingyears/basis periods.
Corporationtax/income tax losses.
Corporationtax – long accounting periods.
VATinvoice content and annual accounting.
CGT:principal private residence and entrepreneur’s relief, chattels.
BPP
ACCAF6 will be tested using a new exam format from June 2015.
Section A
15multiple choice questions worth 2 marks each. The MCQs will largely beknowledge based and will balance out the questions in Section B to make surethat all aspects of the syllabus are examined. You should expect theadministrative aspects of F6 (self-assessment filing, payment deadlines,penalties etc for both individuals and companies) to feature a little more thanwas the case before.
Section B
Q1– Q4: Four 10 mark questions. The questions will be broken down into subrequirements and may also be based on a short scenario.
Areasexpected to be tested in questions 1 to 4 include property income, pensions, arange of capital gains calculations (chattels, part-disposals, use of capital lossesand business reliefs), inheritance tax (death tax on lifetime gifts and/ordeath estate) and value added tax (schemes for small businesses).
Q5& Q6: Two 15 mark questions which will be broken down into sub requirementsand be scenario based. One of the questions will test a range of aspects ofincome tax (likely to be employment income and/or trading income) and the otherquestion will cover corporation tax. Capital allowances are likely to featurein one of these questions.
F6 has the following syllabus areas:
AThe UK tax system and its administration
BIncome tax and national insurance contributions
CChargeable gains for individuals
DInheritance tax
ECorporation tax liabilities
FValue added tax
Generaladvice
Theexam is predominantly computational which means that most of your marks will beavailable for number work. That does not mean you should ignore the narrativerequirements which will make up a discernible number of marks.
Atthe beginning of the exam you are given 15 minutes “reading and planning” time.During this time you can read and annotate your question paper and so this is aperfect chance to make notes next to the information in the scenarios of thingsto include in your answer.
Duringthis time you should also think about the order in which you will attempt thequestions – start with your best question first but remember to watch yourtiming very closely – you seriously damage your chances of passing if you donot attempt all the questions set or if you significantly run out of time.
Presentationis important. If you do not use the proformas you have been using on yourcourse your marker will find it harder to give you marks. It is yourresponsibility to convince the marker you deserve to pass, so make yourcomputations, workings and narrative easy to follow.
LSBF
Section B
Q1(10 marks): Capital gains question for a company or individual maybe shares,takeovers/mergers and PPR relief/letting relief.
Q2(10 marks): VAT – due date for registration or deregistration, surcharges, flatrate scheme.
Q3(10 marks): Inheritance tax, including lifetime gifts into a trust, thediminution in value principle and the death estate.
Q4(10 marks): Property business profits/losses calculation or a sole tradermaking a trading loss in the middle of the trading cycle. ?
Q5(15 marks): Income tax – a sole trader and adjusting the accounting profits,maybe on commencement or cessation, capital allowance and computing income tax.
Q6(15 marks): Corporation tax computation – calculating corporation tax possiblyincluding a straddling CAP.
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