ACCA考试用书

Introduction

Helping you to pass - the ONLY P6 Study Text reviewed by the examiner！

Studying P6

Part A Taxation of individuals

1 Principles of income tax

2 Pe io and other tax efficient investment products

3 Property and other investment income

4 Employment income

5 Employment income： additional aspects

6 Trade profits

7 Capital allowances

8 Trading losses

9 Partne hips and limited liability partne hips

10 Ove eas aspects of income tax

Part B Capital taxes

11 Chargeable gai ： an outline

12 Shares and securities

13 Chargeable gai ： reliefs

14 Chargeable gai ： additional aspects

15 Self assessment for individuals and partne hips

16 An introduction to inheritance tax

17 Inheritance tax： valuation， reliefs and the death estate

18 Inheritance tax： additional aspects

19 Trusts and stamp duties

Part C Taxation of companies

20 Computing taxable total profits

21 Chargeable gai for companies

22 Computing corporation tax payable

23 Administration， winding up， purchase of own shares

24 Losses and deficits on non-trading loan relatio hips

25 Close companies and investment companies

26 Groups and co ortia

27 Ove eas aspects of corporate tax

Part D Value added tax

28 Value added tax 1

29 Value added tax 2

Part E Tax planning and ethics

30 Tax planning and ethics

Part F Pe onal and corporate financial management

31 Pe onal and corporate financial management

Exam question and a wer bank

Tax tables

Index

Review form and free prize draw

《ACCA P6 高级税务（英国版）》教你如何应用以前课程中学到的相关知识和技能，以评估主要税种对于个人和组织的财务决策施加的影响。我们的课本注重大纲中最重要的方面，包括：了解并理解英国税法体系；税务对于个人和公司财务管理的重要性；相关税种的影响；纳税筹划方法；与客户、皇家税务与海关总署和其他专业人士的沟通。课本经由考官审核，以合适的水平涵盖整个大纲内容。课本末尾用整章的篇幅探讨了纳税筹划和职业道德，这一章的目的是在你获取的知识和将知识应用到此类问题之间搭建桥梁。题库和答案库对于培养你的知识应用技巧来说也是至关重要的。P6的测验卷也包含在课本末尾处，你可以借此熟悉正式考试中的题型。