2016年9月ACCA P6 exam tips
摘要：2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的...
2016年9月ACCA考试虽然告一段落，小编为大家整理了考试的tips，方便大家收集，以备以后考试时候可以作为一个复习的方向。
The exam will comprise two compulsory questions within Section A which will both be of a case study style. The first question will be 35 marks in length and will contain four marks for professional skills. The second will be for 25 marks in total and will contain no professional skills marks. One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.
Section B will comprise three questions, each of 20 marks in length of which only two are to be answered. These will be in a more succinct, note form style.
The whole syllabus is examinable throughout the paper.
The paper will examine candidates’ ability to analyse and evaluate the tax implications of various situations, numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.
Topics we would expect to see are:
Groups of companies involving overseas aspectsUnincorporated business particularly loss relief or involving a partnershipCapital gains tax versus inheritance tax
Overseas aspects particularly the new rules on residencePersonal service company
Company purchase of own shares
Enterprise investment schemes/ venture capital trustsChange in accounting date
Takeover
VAT partial exemption
Transfer of trade versus sale of subsidiaryDisincorporation relief
Pension contributions
Patent box, research and development expenditureWhen answering these questions you should remember to write succinctly but you must write in full sentences. Keep your paragraphs short (3-4 sentences) and use headings and space between the paragraphs to give your answer structure. This helps you to keep your answer punchy whilst still remaining professional. It also makes it easier for your marker to progress through your answer and you always want to keep your marker happy.
The examining team like to see that you know the rules that need to be applied. So remember to include relevant conditions and effects of certain actions. For instance, don’t just say that entrepreneurs’ relief applies to a disposal of shares. Say why! The taxpayer is an employee who owns more than 5% of the company, has been for at least a year, the company is a trading company so the gain will be taxed at 10% rather than 18% or 28%.
Remember the pass mark is 50% so you are not aiming for perfection. There will be loads of stuff you can get right quite readily to get really easy marks, so don’t get bogged down in the really hard stuff. Make a guess and move through your answer as quickly as you can.
