2017年6月ACCA P6 Exam Tips kaplan

2017年06月27日 14:54
作者：高顿财经
阅读：（81）

摘要：立即下载 2017年ACCA考试**资料！ACCA考试必备！ Expect not to finish every question.When you run out of time for that question,stop and m...

立即下载2017年ACCA考试**资料！ACCA考试必备！

　　Expect not to finish every question.When you run out of time for that question,stop and move on to the next.Not finishing a question is not something to feel bad about,it’s just part of your technique for passing the exam.However,you should attempt all parts of every question.

　　Think about all the taxes–if students are asked generally for the tax implications of a transaction,most think IT,IHT,CGT,CT but very few think NIC,SDLT.Always tell the examiner which tax you are talking about–answers are often a muddle of CGT and IHT in particular.Put a heading CGT,write about this then put a new heading IHT.

　　You must accept that this paper is a step up from F6 and that the examiner is looking for more than just a set of rules that you have committed to short term memory.Think tax planning–it is what in the real world clients would pay most for after all.

　　Review the question requirement carefully–often students miss key requirements or answer the question they would like to answer because they skim over the requirement.The examiner often puts actual requirements in the body of the question.

　　Consider presentation of your answer–there will be 4 marks for communication and presentation so you ensure you write in proper sentences and paragraphs and use headings.Be prepared to support your calculations with explanations,they don’t have to be complex.The examiner is looking for communication as much as complex analysis–this is a paper that cannot be passed on calculations only.You will have to write reports letters and memoranda.

　　Practise as many questions as possible across the syllabus.It is absolutely vital that you become familiar with the examiner’s terminology and presentation.

　　Use the reading time effectively–identify the main content of the compulsory section and decide which optional questions to attempt.

　　Don’t miss out on easy marks.The questions will often have several elements.Make sure you leave sufficient time to attempt any easier parts.They may be at the end of the question.Some questions can be attempted out of sequence,so do the easy parts first.

　　Key areas of the syllabus include for example:inheritance tax,corporation tax and groups,sole trader/partnership losses,employment income,all aspects of capital gains tax relief and overseas aspects of income tax and capital gains tax.Expect computational and written questions on all of the above.

　　Most questions will involve written elements and marks are often lost because of the lack of information.

　　Never be afraid to state the obvious as long as it is relevant to the question.

　　The questions in the compulsory section will often be lengthy.Time allocation is important.When you run out of time on a question,stop and move on to the next.

　　Read the examiner’s articles that have been updated for the new Finance Act.

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