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2016年12月ACCA F6 Exam Tips Kaplan
发表时间：2017-01-16 10:00
作者：高顿财经
Make sure you read the tax rates and allowances in the exam. You may find they prompt you to remember things. For example, as high emission cars only receive a 8% WDA for capital allowances it may remind you that high emission leased cars with CO2 of > 130g/km have a restriction in taxed adjusted profit computations of 15%.
The badge of trade to determine if someone is self employed can be remembered using the mnemonic SOFIRM and FAST:
Subject matter of the transaction
Ownership period
Frequency of the transactions
Improvements and marketing
Reasons for sale
Motive (profit)
Finance
Acquisition (method of)
Similar transactions
“本文转载自accaexamtips.net，原文链接:http://www.accaexamtips.net/2016/11/acca-f6-exam-tips-december-2016/，再转载请注明出处。”
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