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2015年9月ACCA F6/P6 Exam Tips

来源：高顿网校 2015-08-31

　　高顿网校小编为大家带来了ACCA F6&P6 Exam Tips:

　　BPP

　　Section A

　　15 multiple choice questions worth 2 marks each. The MCQs will largely be knowledge based and will balance out the questions in Section B to make sure that all aspects of the syllabus are examined. You should expect the administrative aspects of F6 (self-assessment filing, payment deadlines, penalties etc for both individuals and companies) to feature a little more than was the case before.

　　Section B

　　Q1 – Q4: Four 10 mark questions. The questions will be broken down into sub requirements and may also be based on a short scenario.

　　Areas expected to be tested in questions 1 to 4 include property income, pensions, a range of capital gains calculations (chattels, part-disposals, use of capital losses and business reliefs), inheritance tax (death tax on lifetime gifts and/or death estate) and value added tax (schemes for small businesses).

　　Q5, Q6: Two 15 mark questions which will be broken down into sub requirements and be scenario based. One of the questions will test a range of aspects of income tax (likely to be employment income and/or trading income) and the other question will cover corporation tax. Capital allowances are likely to feature in one of these questions.

　　General advice

　　The exam is predominantly computational which means that most of your marks will be available for number work. That does not mean you should ignore the narrative requirements which will make up a discernible number of marks.

　　At the beginning of the exam you are given 15 minutes “reading and planning” time. During this time you can read and annotate your question paper and so this is a perfect chance to make notes next to the information in the scenarios of things to include in your answer.

　　During this time you should also think about the order in which you will attempt the questions – start with your best question first but remember to watch your timing very closely – you seriously damage your chances of passing if you do not attempt all the questions set or if you significantly run out of time.

　　Presentation is important. If you do not use the proformas you have been using on your course your marker will find it harder to give you marks. It is your responsibility to convince the marker you deserve to pass, so make your computations, workings and narrative easy to follow.

　　First Intuition

　　– Employment/self-employment.

　　– PAYE.

　　– Opening years and change of year end for sole traders.

　　– Capital allowances.

　　– VAT default surcharge and VAT invoice content and annual accounting.

　　– CGT: Principal private residence and entrepreneur’s relief, chattels.

　　– IHT lifetime and death transfers.

　　ACCA P6 Exam Tips:

　　BPP

　　The exam will comprise two compulsory questions within Section A which will both be of a case study style. The first question will be 35 marks in length and will contain four marks for professional skills. The second will be for 25 marks in total and will contain no professional skills marks. One of these questions will focus on personal tax issues and the other will focus on corporate tax issues.

　　Section B will comprise three questions, each of 20 marks in length of which only two are to be answered. These will be in a more succinct, note form style.

　　The whole syllabus is examinable throughout the paper.

　　The paper will examine candidates’ ability to analyse and evaluate the tax implications of various situations, numerical calculations will only be required to assist in producing an answer and no purely numerical questions will be set.

　　Topics we would expect to see are:

　　– Groups of companies involving overseas aspects

　　– Unincorporated business particularly loss relief or involving a partnership

　　– Capital gains tax versus inheritance tax

　　– Overseas aspects particularly the new rules on residence

　　– Personal service company

　　– Company purchase of own shares

　　– Enterprise investment schemes/ venture capital trusts

　　– Change in accounting date

　　– Takeover

　　– VAT partial exemption

　　– Transfer of trade versus sale of subsidiary

　　– Disincorporation relief

　　– Pension contributions

　　– Patent box, research and development expenditure

　　First Intuition

　　– Business Property Relief.

　　– Use of second spouse nil rate band.

　　– Related property.

　　– Groups of companies, trading and capital losses.

　　– Double tax relief for companies.

　　– De-grouping charges.

　　– Incorporation relief.

　　– Furnished holiday lets.

　　– VAT partial exemption.

　　– Appeals and the four track tribunal system.

　　– Benefits in kind or extra salary, income tax and national insurance implications.

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