ACCA考试Taxation包含的知识点有哪些？

掌握一个知识点的学习是可以让ACCA学员进步的。ACCA考试科目那么多，学员进行所有知识点的学习，能够更好的去掌握财会的知识。那么，ACCA考试Taxation包含的知识点有哪些？

ACCA考试都学员来说要学习的内容很多，学员一步一个脚印的去学习，是成功拿到ACCA证书的关键。ACCA考试Taxation包含的知识点并不少，学员要去自己学习并把所学的知识点变成自己的才是关键。

1、current tax

2、deferred tax

a)accounting measure,used to match the tax effects of transactions with their accounting impact and thereby produce less distorted results.

b)tax base

tax payable by an entity is calculated by the tax authorities using a tax computation.A tax computation is similar to a statement of profit or loss,except taht it is constructed using tax rules  instead of IFRS.

c)calculating deferred tax

Deferred tax is calculated as follows

carrying amount of asset/liability(statement of financial position)

less;tax base

temporary difference

deferred tax(liability)/asset(temporary difference*tax rate)

temporary differences:

taxable temporary difference—tax to pay in the future---------deferred tax liability

for example,the entity has recognised accrued income

but,the accrued income is not chargeable for tax until the entity receives the cash deductible temporary difference—tax saving in the future—deferred tax asset for example,the entity has recorded a provision,but the provision does not attract tax relief until the entity actually spends the cash.

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