希望大家在考试中取得满意的成绩!希望大家都可以通过考试哟~
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ACCA12月考季TXUK科目考试已经结束,同学们一定都想了解本次考试都考了哪些考点!网校老师根据考生们的回忆为大家进行了汇总,帮助大家了解考试的重点以及TXUK考试方法,赶快一起看一下吧~
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 |
希望大家在考试中取得满意的成绩!希望大家都可以通过考试哟~
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