AA | AAA | TXUK | SBL | PM |
APM | FR | SBR | FM | AFM |
(*绿色底科目考情剖析已出)
ACCA12月考季TXUK科目考试已经结束,同学们肯定都想知道本次考试都考了什么考试知识点!网校老师依据考生们的回忆为大伙进行了大全,帮助大伙知道考试的重点与TXUK考试办法,赶快一块看一下吧~
Income tax |
Tax adjusted trading profit calculation Capital allowance、BA/BC Property business profits Employment income、benefits、Exemption Nil rate band Administration |
Corporation tax |
Trading profit 、Long period of account Group Chargeable gains、Share pool Administration |
CGT |
Rollover Relief, Gift holdover relief Entrepreneur’s relief Investors’ relief Capital loss PRR,letting relief Non-wasting chattels 6000 rules |
IHT |
Small gift exemption, ME, AE, Inter spouse, normal expenditure out of income Taper relief Lifetime gift Lifetime gift on death Death estate Lifetime transfer NRB transfer Skip a generation Administration |
VAT |
Registration/Deregistration Tax point Calculation of VAT Administration Special schemes |
期望大伙在考试中获得认可的成绩!期望大伙都可以通过考试哟~
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