ACCA考试中Property income的内容有哪些？

ACCA考试中学员掌握的内容有很多，学员要想充分掌握考试的重难点，就应该重视课程学习的结果。那么，ACCA考试中Property income的内容有哪些？

Property income在备考ACCA考试的时候，学员要掌握课程的重难点，在学习课程的时候，学员要了解考试的重难点是什么。

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Property income学习中Rent received under any lease agreement，Furnished Holiday lettings 带家具的度假屋出租及Premium received on the grant of a short lease是学员掌握的。

* Scope of charge: Rents receivable on lets in the UK

* Basis of assessment: Accrual basis

Allowable deductions (以下费用完全或仅仅为了获取租金收益)

1) Insurance

2) Agent’s fees & Advertising

3) Council tax paid by landlord

4) Water rates paid by landlord

5) Repairs & Redecorations (Revenue Expenditure)

6) Specific bad debts (tenants leave without payment)

7) Interest on a loan to purchase the property

8) Extra deduction on furnished properties:

Wear and Tear allowance=10% x (实际租金‐房产税‐房东支付的税费‐特别坏账)

= 10% x (rent accrued – council tax ‐ water rates paid by landlord ‐ specific bad debts)

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