2016年12月ACCA F6 Exam Tips Kaplan
摘要：Make sure you read the tax rates and allowances in the exam. You may find they prompt you to remember things. For example, as high emission cars only r...
Make sure you read the tax rates and allowances in the exam. You may find they prompt you to remember things. For example, as high emission cars only receive a 8% WDA for capital allowances it may remind you that high emission leased cars with CO2 of > 130g/km have a restriction in taxed adjusted profit computations of 15%.
The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:
Subject matter of the transaction
Ownership period
Frequency of the transactions
Improvements and marketing
Reasons for sale
Motive (profit)
Finance
Acquisition (method of)
Similar transactions
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