ACCA F6 LSBF_FBT Exam Tips for Jun 200909年ACCA_CAT考试

文章作者 100test 发表时间 2009:07:07 23:38:11
来源 100Test.Com百考试题网

　　Taxation by LSBF (Carolyn Napier)
　　Question 1
　　Income tax computations for husband and wife or partnership
　　■ For a self employed person involving adjustment of profit
　　■ Capital allowances for plant and machinery
　　■ Opening or closing year rules
　　■ Employment income including the evaluation of benefits
　　including the car, fuel, mileage allowance, accommodation benefit
　　■ Savings income and dividend income
　　and interest payable on special loans
　　■ Computing the income tax payable
　　■ Computing national insurance contributions
　　■ Computing payments on account and balancing
　　payments
　　Question 2
　　(a) Corporation tax computation
　　■ Adjustment of profits and the computation
　　of capital allowances on plant and machinery and industrial buildings.
　　■ Capital gains on disposal of an office building
　　with the possibility of rollover relief
　　■ Property business profits
　　■ Computing corporation tax for a straddling CAP
　　Question 3
　　Capital gains/ loss computations
　　■ Determining capital gains and losses
　　■ Principal private residence relief
　　■ Gifts holdover relief, incorporation relief
　　■ Computations involving chattel rules and part disposals
　　■ Capital gains implications of capital losses
　　■ Mixed bag of disposals including the matching
　　rules for shares and rights or bonus issues
　　Question 4
　　Corporation tax losses under S393A including
　　terminal loss relief orProperty business profits and
　　their calculation for an individual including
　　furnished holiday letting income.
　　Question 5 (VAT)
　　■ Accounting for VAT
　　■ Due date for VAT registration and pre registration input VAT
　　■ Determination of tax point
　　■ Contents of VAT invoice
　　■ Cash accounting or annual accounting scheme
　　F6 Taxation June 2009 Important Topics by FBT
　　■ Income tax – looking at both employment and self employment income
　　■ Corporation tax – including short accounting period,
　　 capital allowances, adjustment to profit and a VAT return
　　■ Capital gains tax
　　■ Overseas