F4(公司法与商法)当时还是文字题,每天对着白色墙壁背诵英国法律的案例,法律类的就是靠背(这点同CPA的经济法),没有别的捷径,好在F4和后面的课程没有太多牵连;F5(业绩管理)是F2的升级版(所以免考还是有缺点),直接影响选考阶段的P5,计算题比较多,需要理解;F6(税法)选了UK tax,基本全是计算,要多做题,直接影响...
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2. Nil rate band remaining 每年税务局都会给到一个免税额度nil rate band,涵盖范围是转让日前7年,所以计算过程用转让日所在tax year的nil rate band扣除转让日往前7年内的total gross chargeable lifetime transfer,(注意由于在stage 1 ,PET不用计算遗产税,所以并不占用nil rate band,7年合计数只包含CLT)。
There are 10 Foundation-level exams in total and you can select the exams you wish to take, each of which leads to the award of certain certificates and diplomas. All of the exams – except the foundation specialist awards in Audit, Tax and Financial Management – are available as...
2、Nil rate band remaining 每年税务局都会给到一个免税额度nil rate band,涵盖范围是转让日前7年,所以计算过程用转让日所在tax year的nil rate band扣除转让日往前7年内的total gross chargeable lifetime transfer,(注意由于在stage 1,PET不用计算遗产税,所以并不占用nil rate band,7年合计数只包含CLT)。
Chapter 12 Example 2 – Tax Benefit Discounting Rate Started by: ravinga7 122 5 1 month ago John Moffat INTEREST RATE SWAPS Started by: tiyamu2 102 2 1 month ago John Moffat June 25 Started by: rajpankhania100 111 2 1 month ago John Moffat Marking Started by: LuxetVeritas 121 2 1 ...
Sam Haddow, tax team member, Mander Duffill, UK (Advanced Taxation prize winner) ‘In a tax exam you can gain a few quick marks with straightforward knowledge, such as stating the marginal tax rate, or (for professional marks) simply by implementing the correct format in your answer. I al...
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The ACCA qualification prepares you for the role of an accountant, auditor, treasury professional, management accountant, tax consultant or finance manager. At this point you can choose from our Academies that offer continuu across the year ACCA programme: Featured PwC's Academy Czech Republic Blo...
acca-f6-讲义 PaperF6Taxation(UK)Introduction Introduction 税收基础理论IntroductiontotheUKtaxsystemCourseoutline 税收基础理论 税收的主要职能税收的基本原则税制的构成要素税收的分类 *参考文献：《税收概论》,《税收学》,《税法》等。1.税收的主要职能 筹集财政收入(...