2017年6月ACCA F6 Exam Tips kaplan
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Make sure you read the tax rates and allowances in the exam.You may find they prompt you to remember things.For example,as high emission cars only receive a 8%WDA for capital allowances it may remind you that high emission leased cars with CO2 of>130g/km have a restriction in taxed adjusted profit computations of 15%. The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST: Subject matter of the transaction Ownership period Frequency of the transactions Improvements and marketing Reasons for sale Motive(profit) Finance Acquisition(method of) Similar transactions “本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2017/05/acca-f6-exam-tips-june-2017/，再转载请注明出处 |
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