ACCA F4到P7各科难点一览.docx
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ACCA F4到P7各科难点一览.docx
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ACCAF4到P7各科难点一览
F4Eng/Globaltips–June2012(5posts)
Opentuition
Engvariant
Q1Criminallaw,civillaw,arbitrationDecember7
Q2LiftingtheveilJune8
Q3MeetingsPilotpaper
Q4Corporategovernance–auditorsDecember7
Q5Self-employedoremployedJune10
Q6Damages,measurementandremotenessJune9
Q7InsolventliquidationDecember7
Q8Treasuryshares–newtosyllabus
Q9IntentiontocreatelegalrelationsDecember7
Q10Bribery–newtosyllabus
Globalvariant
Q1Criminallaw,civillaw,arbitrationDecember7
Q2LiftingtheveilJune8
Q3MeetingsPilotpaper
Q4Corporategovernance–auditorsDecember7
Q5Saleofgoods,anticipatorybreachDecember8/June9
Q6INCOTERMS–thetwonewones
Q7InsolventliquidationDecember7
Q8Treasuryshares–newtosyllabus
Q9Saleofgoods,passingofriskDecember9
Q10Bribery–newtosyllabus
BPP
•Courtstructures.
•Differencesbetweencriminalandcivillaw.
•Contracts–offer/acceptance/consideration/intention.
•Negligence–dutyofcare,breachofduty,causation/defences.
•Companyformation–notagencyandpartnerships.
•Capitalstructures–treasuryshares.
•Companydirectors–insiderdealing,breachofdutiesormarketabuse.
•Employmentcontracts–employeesvsself-employed.
•Remediestocontractformation.
•Liquidation/administration.
KaplanFinancial
•Englishlegalsystem–courtvstribunalandinterpretationofstatute.
•Contractlaw–exclusionclauses,offerandacceptance.
•Tortofnegligence–professionalmisstatement.
•Employmentlaw–commonlawduties.
•Agency/partnership–liabilityofagents&partners/typesofpartnerships.
•Companylaw–choiceofbusinessstructure/privatevpubliccompany,treasuryshares.
•Fraudulentbehaviour–insiderdealing,marketabuse.
FirstIntuition
•Sourcesoflaw.
•Offerandacceptance.
•Contractterms.
•Thelawoftorts.
•Employmentlaw.
•Partnerships.
•Corporationsandseparatelegalpersonality.
•Directors.
•Companymeetingsandresolutions.
•Fraudulentbehaviour.
F5Examtips–June2012sitting(11posts)
Opentuition
ActivityBasedCosting
Costvolumeprofitanalysis
PlanningandOperationalVariances
Budgets–mainlywritten,butwithpreparationofaflexedbudgetandcommentingonit
Financialandnon-financialperformancemeasures(withmainemphasisonnon-financial)
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LSBF
Costingmethods–ABC.
Decisionmaking–decision.
Budgeting–forecastingmodels.
Varianceanalysis–planningandoperationalvariances.
Performancemeasurement–non-financialindicators.ATC•BeawareofthebigdifferencebetweenF2andF5:
youhavetounderstandanddiscusscalculationsratherthanjustdothem.
•F5requiresacertainamountofinterpretation.Practisethesetypesofquestions.
•Don’tgetboggeddownbythemanydifferenttypesofvariance.Themostimportantvariancesarethe‘basic’ones,materialsmixandyieldvaraiances,salesmixandquantityandplanning.
•Showanyworkings.Provideyourmainanswerfirst,withworkingsunderneathBPP•Environmentalaccountingtechniques.
•ABC.
•CVPordealingwithriskanduncertainty.
•Budgetappropriatenessandbehaviouralimpacts.
•Mixandyieldvariances,planning,operational,aswellasbasicvariances.
•Performancemeasurementandcontrol–likelytobetestedateverysitting.KaplanFinancial•ThroughputaccountingandTOC.
•Zerobasedbudgeting.
•Multi-productbreakevencharts.FirstIntuition•ABC.
•Targetcosting.
•Environmentalaccounting.
•Costvolumeprofit.
•Limitingfactors.
•Forecastingtechniques.
•Variancesincludingplanningandoperational.
•Performancemeasurementincludingbuildingblockmodel.
F6UKExamtips–June2012sitting(4posts)
Opentuition
Studentsshouldneverrelyontipsfromanysourceasexamsuccessisbasedonasoundknowledgeofthebasicrulesthatunderpinthecomputationsrequiredforeachtaxandtheabilitytoapplythisknowledgewithinthe3hoursand15minutesavailable.ThisisbasedonconsiderablepracticeofpastexaminationquestionswhichhavebeenupdatedforFinanceAct2011andbysittingamockexaminationintheallottedtime.Itcanbeoflittlesurprisethatstudentsfailexamsifthelasttimetheysatsuchanexamwaswhentheyfailedattheprevioussitting!
Ifanyoftheareastippedshouldappearthenthis,ifyouareprepared,shouldbeabonus–youshouldnotbeexpectingtheseareasandthenbedisappointedwhentheydonotappearandthereforebeimmediatelyatapsychologicallowintheexamroom!
Beproperlypreparedthroughworkeffort,expecttheworstbutknowifyoudoyourbestyouwillpasswhateverexamisplacedinfrontofyou!
!
Q.1IncomeTax/VAT
ThisquestionalwaysrequiresthepreparationofanIncomeTaxComputationforatleastoneindividual,possiblytwo(spousesorcivilpartners)oreventhreetaxpayers(membersofthesamefamily)ThetwomainsourcesofincometestedwithinthecomputationareEmploymentIncomeandtheadjustedtradingprofitsoftheSelfEmployed.Interestincomeisfrequentlytestedwithexamplesoftaxableinterestreceivednetandgrossplusexemptinterestandofcoursesomedividendincome.
Ascenarioinvolvingatransitionfromemploymenttoselfemploymentpartwaythroughthetaxyearwouldallowbothemploymentincomewithassessablebenefitsforpartoftaxyeartobetestedalongwithadjustmentofprofitsandacapitalallowancescomputationforashortorlongopeningperiodofaccountanddealingwithpretradingrevenueandcapitalexpenditure.Theadjustedprofitwouldthenbeusedtodeterminetheassessmentsintheopeningyearsofthenewbusinessandthecomputationoftheoverlapprofits.
ThechangestothepensioncontributionruleswiththeintroductionoftheAnnualAllowance(AA)andAAChargewillprobablyattracttheexaminersattentioninthisyear’sexamssoshouldbeunderstood–thiscouldfeatureaspartofQuestion4or5instead.
ClassINIC’sfortheperiodofemploymentandorClass2and4NIC’sfortheperiodofselfemploymentcouldalsobetested.
IfVATwasincludedinsuchaquestionthenitcouldtestissuesofVATregistration,submissionoffirstVATreturndealingwithpreregistrationinputVATandsuitabilityofsmallbusinessaccountingschemessuchascashandannualaccountingandtheflatratescheme.
Q.2CorporationTax/VAT
WillrequirethepreparationofaCorporationTaxComputationforaChargeableAccountingPeriodwhichwillprobablystraddleFinancialYears2010and2011
e.g.AccountingYearEnded31December2011or9monthsto30September2011.
AsignificantamountofmarksareusuallyavailablefortheadjustmentofprofitstatementandCapitalAllowancesComputation.Thecompanymaybeinagainsgroup.IfVATfeaturedinthisquestionitmightincludegroupVATregistration
Q.3ChargeableGains
Ifaquestioninvolvescorporategainsratherthananindividualthenthemainassetsthatacompanymaydisposeofwouldinclude:
Properties–thismayinvolveestablishingthecostofthepropertyfromanearlieracquisitionviaanogainnolosstransferfromafellowgainsgroupmemberand/orthecostmayhavebeenreducedbyarolloverreliefclaimatthetimeofacquisition.Thegainarisingmaynowalsobedeferredbyafullrolloverorpartialrolloverreliefclaimorifadepreciatingassetisnowacquiredaholdoverreliefclaimmayinsteadbeavailable.
Land–apartdisposalofland
Shares
Chattels–e.g.apaintingfromtheboardroom
Questions4and5
IHTsee***ikelytobearegularfeatureofpartofaquestionanditwouldseemlikelythatatsomepointtheexaminerwilltestthemoredifficultproblemofCLT’snotonlytakingplacewithinthe7yearsbeforethedateofdeathbuttherealsobeingaCLTmorethan7yearsbeforedeath.ThiswouldnotitselfbechargeableondeathbutgiventhecumulativenatureofIHTwouldimpactonthetransferswithinthe7yearsfollowingitwhichdothenbecomechargeableondeath.
GroupsifnottestedinQ.2
Incometaxlossreliefsand/orpartnerships
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LSBF
Question1
Incometaxcomputationsforhusbandandwife
•Foraselfemployedpersoninvolvingadjustmentofaloss.
Question2
(a)Corporationtaxcomputationwithastraddlingchargeableaccountingperiodandmaybelongperiodofaccount.
(b)VAT
•DuedateforVATregistrationorsurchargesforpayingtheVATlate.
•Pre-registrationinputVAT.
Question3
Capitalgains/losscomputationsforacompanyorindividualsandcapitalgainstax.
•Determiningcapitalgainsandlosseswithchattelrules.
Question4
Pensionsandthenewrules.
Question5
Inheritancetax.BPP•Incometax–withafocusonpartnerships.
•VAT–penaltiesandspecialschemes.
•Corporationtax–longperiodofaccount,plantandmachinery,computation.
•CGT–fromacompany’sperspective.Disposalsinvolvingshares,replacementofbusinessassetrelief,partdisposal.
•Changinginaccountingdaterulesforsoletrader/partnerships.
•IHTliabilitiesoflifetimegifts.
•Self-assessmentscheme.
•Pensioncontributions.
•Lossrelief–incometax,corporationtax.KaplanFinancial•Incometax–husbandandwife,calculationofPAbasedonadjustednetincome.
•Corporationtax–straddlinglong/shortperiodofaccount,capitalallowances.
•VATreturn–includingdiscountsandimpaireddebtsrelief,cashaccountingscheme/flatratescheme.
•Capitalgainstax–transferbetweenspouses,rolloverandgiftrelief.
•SundrytopicsforQ4and5–groups;losses/gainsgroup,incometaxbasicplanningFirstIntuition•Adjust
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- ACCA F4到P7各科难点一览 F4 P7 各科 难点 一览