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ACCA官网机考操作 PM-FM

0 Introduction

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

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)

2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

2-7 Tax rate

2-9 Spouse special arrangements

2-10 Accrued income scheme

2-11 In class exercise

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

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

5-0 Introduction

5-1 Defination of Capital allowance

5-2 Classification of plant & machinery

5-3 Allowance

6-1 Property bussiness income

6-2 Rent a room relief.

6-3 Furnished holiday letting profit

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

8-1 Assessment of partnerships to tax

8-2 Change in member of partnership

8-3 Loss reliefs for partners

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

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

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

12-1 Self-assessment system introduction

12-2 Tax return

12-3 Payment of income tax and CGT

12-4 HMRC power

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

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

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

16-1 Assiciated companies(≥50%）

16-2 75%subsidiaries(group relief group)

16-3 Chargeable gain group

17-1 Tax return

17-2 Payment of corporation tax and interest

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

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

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

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

0.Introduction

0-Introduction

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

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

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

4-1 Basis period & Tax year & 2.Basis period rule & 3.Tax year basis

5-1 Defination of Capital allowance

5-2 Classification of plant & machinery

5-3 Allowance

6-1 Property bussiness income

6-2 Rent a room relief

6-3 Furnished holiday letting profit

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

8-1 Assessment of partnerships to tax & 2.Change in membership of partnership & 3.Loss reliefs for p

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

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

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

12-1 Self-assessment system introduction & 2.Tax return

12-3 Payment of income tax and CGT

12-4 HMRC power

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

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

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

16-1 Assiciated companies(≥50%）& 2.75% subsidiaries (group relief group)

16-3 Chargeable gain group

16-4 Choice of business medium

17-1 Tax return

17-2 Payment of corporation tax and interest.mp4

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

19-1 Corporation tax on chargeable gains & 2.Indexation allowance

19-3 Disposal of shares by companies

19-4 Rollover relief & 5.Capital loss

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

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

Section A Q1-15

Section B Q1

Section B Q2

Section B Q3-4