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

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