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详情介绍
课程大纲
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1.Introduction
CH1 Introduction
1.Business organisations and their stakeholders
CH 2 Business organisations and their stakeholders 1
CH 2 Business organisations and their stakeholders 2
1.Financial department and its function
CH 3 Financial department and its function
1.Auditing
CH4 Auditing1
CH4 Auditing2
1.Business analysis
CH5 Business analysis1
CH5 Business analysis2
1.Costing and pricing
CH6 Costing and price1
CH6 Costing and price2
1.Budgeting
CH7 Budgeting
1.Financing
CH8 Financing
1.Investing
CH9 Investing
1.Taxation
CH10 Taxation
1.Hard skills and soft skills in workplace
CH11 Hard skills and soft skills
1.机考平台操作指南
ACCA官网登录方法
ACCA官网机考操作 PM-FM
2.Introduction
0 Introduction
3.Chapter 1 The Uk tax system
1-1 The overall function and purpose of tax
1-2 Types of tax
1-3 Overall structure and UK tax system
1-4 Sources of revenue law and practice
1-5 Tax avoidance and tax evasion
1-6 Ethical and professional approach
4.Chapter 2 Outline of Income Tax
2-0 Introduction
2-1 The Uk resident
2-2 Fiscal year (Tax year)
2-3 Lay out of income tax computation
2-4 Classification of income
2-5 Qualifying Interest Paid (Deductible interest)
2-6 Personal allowance (PA)
2-7 Tax rate
2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
2-9 Spouse special arrangements
2-10 Accrued income scheme
2-11 In class exercise
5.Chapter 3 Trading Incomes
3-0 Introduction
3-1 The badges of trade
3-2 Pro forma for tax adjusted trading profit
3-3 Adjustment of expenditure
3-4 Adjustment of expenditure
3-5 Cash basis for small business
6.Chapter 4 Basis of Assessment
4-0 Introduction
4-1 Basis period & Tax year & Period of account
4-2 Current year basis(CYB)
4-3 Opening basis year rules
4-4 Overlap profit
4-5 Closing basis year rules
4-6 Choice of accounting date-first time
4-7 Loss in the early years of trad
7.Chapter 5 Capital Allowances
5-0 Introduction
5-1 Defination of Capital allowance
5-2 Classification of plant & machinery
5-3 Allowance
8.Chapter 6 Property Income
6-1 Property bussiness income
6-2 Rent a room relief.
6-3 Furnished holiday letting profit
9.Chapter 7 Reliefs for individual trading losses
7-0 Introduction
7-1 Trading profit assessment
7-2 Carry forward trade loss relief
7-3 Trade loss relief against general income
7-4 Trade loss relief against capital gain
7-5 Losses in the early year
7-6 Terminal trade loss relief
7-7 The choice between loss reliefs
10.Chapter 8 Partnership
8-1 Assessment of partnerships to tax
8-2 Change in member of partnership
8-3 Loss reliefs for partners
11.Chapter 9 Benefits
9-1 General rule
9-2 Living accommodation benefit
9-3 Living expenses of living accommodation
9-4 Company car and fuel benefit
9-5 Beneficial loan
9-6 Private use
9-7 Other benefits
9-8 Exmept benefits
12.Chapter 10 Employment income
10-1 Employment and self employment
10-2 Basis of assessment for employment income
10-3 Allowable deductions
10-4 Statutory approved mileage allowances
10-5 The PAYE system
13.Chapter 11 National insurance contribution and pension
11-1 Scope of national insurance contribution
11-2 Choice of business medium
11-3 Types of pension scheme
11-4 Tax relief rules for pension
11-5 Annual allowance
11-6 Lifetime allowance
14.Chapter 12 Self-assessment: individuals
12-1 Self-assessment system introduction
12-2 Tax return
12-3 Payment of income tax and CGT
12-4 HMRC power
15.Chapter 13 Outline of Corporation tax
13-1 Company Residence
13-2 Accounting Period
13-3 Layout of a corporation tax computation
13-4 Tax rate
13-5 Dividends income
13-6 Long periods of account
16.Chapter 14 Computing the corporation tax
14-1 Trading income
14-2 Property income
14-3 Interest income & interest payable
14-4 Miscellaneous income
14-5 Qualifying Charitable Donation
14-6 Dividend paid & dividend received
17.Chapter 15 Relief for corporation trading losses
15-1 Carry forward trade loss relief
15-2 Trade loss relief against total profit
15-3 Terminal trade loss relief
15-4 Factors influencing choice of loss relief
15-5 Capital losses
15-6 Property business losses
18.Chapter 16 Groups of companies
16-1 Assiciated companies(≥50%）
16-2 75%subsidiaries(group relief group)
16-3 Chargeable gain group
19.Chapter 17 Self-assessment: companies
17-1 Tax return
17-2 Payment of corporation tax and interest
20.Chapter 18 Chargeable gain: individual
18-1 Chargeable persons, disposals and assets
18-2 Computing a gain or loss
18-3 The annual exempt amount
18-4 Capital losses
18-5 Transfers between spouses civil partners
18-6 Part disposals
18-7 The damage, loss or destruction of an asset
18-8 Chattels
18-9 Principal private residence relief (PPR)
18-10 Business relief
18-11 Shares and securities
21.Chapter 19 Chargeable gains: companies
19-1 Corporation tax on chargeable gains
19-2 Indexation allowance
19-3 Disposal of shares by companies
19-4 Rollover relief
19-5 Capital loss
22.Chapter 20 Value added tax
20-1 The principles of VAT
20-2 Registration
20-3 Deregistration
20-4 Accounting for and administering VAT
20-5 Calculation of VAT
20-6 VAT invoices and records.
20-7 Penalties
20-8 Special schemes
20-9 Overseas aspects
23.Chapter 21 Inheritance tax
21-1 Definition
21-2 Rate of tax
21-3 Taper relief
21-4 Computation format
21-5 Tax liability on death estate
21-6 Payment of IHT
21-7 Advantages of lifetime transfers
21-8 Transfer of a spouse's unused nil rate band
21-9 Basic inheritance tax planning
1.Introduction
0-Introduction
0.Introduction
2.Chapter 1 The Uk tax system
1-1 The overall function and purpose of tax
1-2 Types of tax
1-3 Overall structure and UK tax system
1-4 Sources of revenue law and practice
1-5 Tax avoidance and tax evasion
1-6 Ethical and professional approach
1-7 Double taxation agreements
3.Chapter 2 Outline of Income Tax
2-1 The Uk resident
2-2 Fiscal year (Tax year) & 3 Lay out of income tax computation
2-4 Classification of income & 5 Qualifying Interest Paid (Deductible interest)
2-6 Personal allowance (PA)
2-7 Tax rate
2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)
2-9 Spouse special arrangements
2-10 Accrued income scheme
4.Chapter 3 Trading Incomes
3-1 The badges of trade
3-2 Pro forma for tax adjusted trading profit
3-3 Adjustment of expenditure
3-4 Adjustment of income
3-5 Cash basis for small business
5.Chapter 4 Basis of Assessment
4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis
6.Chapter 5 Capital Allowances
5-1 Defination of Capital allowance
5-2 Classification of plant & machinery
5-3 Allowance
7.Chapter 6 Property Income
6-1 Property bussiness income
6-2 Rent a room relief
6-3 Furnished holiday letting profit
8.Chapter 7 Relief for Individual Trading Losses
7-1 Trading profit assessment
7-2 Trade loss relief against general income
7-3 Carry forward trade loss relief
7-4 Trade loss relief against capital gain & 5.Losses in the early years of a trade
7-6 Terminal trade loss relief & 7.The choice between loss reliefs
9.Chapter 8 Partnerships
8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p
10.Chapter 9 Benefits
9-1 General rule & 2.Living accommodation benefit
9-3 Living expenses of living accommodation
9-4 Company car and fuel benefit
9-5 Beneficial loan
9-6 Private use of employer's assets
9-7 Other benefits & 8.Exmept benefits
11.Chapter 10 Income from Employment
10-1 Employment and self employment & 2.Basis of assessment for employment income
10-3 Allowable deductions
10-4 Statutory approved mileage allowances
10-5 The PAYE system
12.Chapter 11 National Insurance Contributions and Pension
11-1 Scope of national insurance contribution
11-2 Choice of business medium
11-3 Types of pension scheme & 4.Tax relief rules for pension
11-5 Annual allowance & 6.Lifetime allowance
13.Chapter 12 Self-assessment Individuals
12-1 Self-assessment system introduction & 2.Tax return
12-3 Payment of income tax and CGT
12-4 HMRC power
14.Chapter 13 Outline of Corporation Tax
13-1 Company Residence
13-2 Accounting Period
13-3 Layout of a corporation tax computation
13-4 Tax rate
13-5 Dividends income & 6.Long periods of account
15.Chapter 14 Computing the Corporation Tax
14-1 Trading income-1
14-1 Trading income-2
14-2 Property income
14-3 Interest income & interest payable & 4.Miscellaneous income & 5.Qualifying Charitable Donation
16.Chapter 15 Relief for Corporation Trading losses
15-1 Carry forward trade loss relief & 2.Trade loss relief against total profit
15-3 Terminal trade loss relief & 4.Factors influencing choice of loss relief & 5.Capital losses & 6
17.Chapter 16 Group of Companies
16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)
16-3 Chargeable gain group
16-4 Choice of business medium
18.Chapter 17 Self-assessment:Companies
17-1 Tax return
17-2 Payment of corporation tax and interest.mp4
19.Chapter 18 Chargeable gain:individual
18-1 Chargeable persons, disposals and assets & 2.Computing a gain or loss
18-3 The annual exempt amount
18-4 Capital losses
18-5 Transfers between spouses civil partners
18-6 Part disposals
18-7 The damage, loss or destruction of an asset
18-8 Chattels
18-9 Principal private residence relief (PPR)
18-10 Business relief-1
18-10 Business relief-2
18-11 Shares and securities
20.Chapter 19 Chargeable gain:companies
19-1 Corporation tax on chargeable gains & 2.Indexation allowance
19-3 Disposal of shares by companies
19-4 Rollover relief & 5.Capital loss
21.Chapter 20 Value added tax
20-1 The principles of VAT
20-2 Registration
20-3 Deregistration
20-4 Accounting for and administering VAT
20-5 Calculation of VAT
20-6 VAT invoices and records
20-7 Penalties
20-8 Special schemes
20-9 Overseas aspects
22.Chapter 21 Inheritance Tax
21-1 Definition
21-2 Rate of tax & 3.Taper relief
21-4 Computation format
21-5 Tax liability on death estate
21-6 Payment of IHT & 7.Advantages of lifetime transfers
21-8 Transfer of a spouse's unused nil rate band
21-9 Basic inheritance tax planning
23.sample paper
Section A Q1-15
Section B Q1
Section B Q2
Section B Q3-4
