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2017年3月ACCA F6 Exam Tips Kaplan

  • 2017年03月13日 11:13 
  • 作者:高顿财经
  • 阅读:(93)
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摘要:立即下载 2017年ACCA考试**资料 !ACCA考试必备! Make sure you read the tax rates and allowances in the exam.You may find they prompt you ...
      立即下载2017年ACCA考试**资料!ACCA考试必备!

  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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