ACCA在財(cái)會(huì)領(lǐng)域的含金量是眾所周知的，但是由于ACCA考試是全英文考試，導(dǎo)致很多人擔(dān)心自己考不過(guò)去，其實(shí)不然，就算沒(méi)有很好的英語(yǔ)基礎(chǔ)也能通過(guò)ACCA考試。高頓小編將為大家匯總ACCA F6大綱重點(diǎn)內(nèi)容，幫助大家進(jìn)行有效的復(fù)習(xí)。再送大家一個(gè)2019ACCA資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
　　接下來(lái)將為大家匯總大綱中部分核心考點(diǎn)，幫助大家明確重點(diǎn)，有針對(duì)性地去復(fù)習(xí)。
　　大綱核心考點(diǎn)
　　一、
　?。?）The overall function and purpose of taxation in a modern economy
　　（2）Specific anti-avoidance legislation.
　?。?）The payment of CGT by annual instalments
　?。?）Simple assessments
　　（5）Information powers.
　?。?）Pre-return compliance checks.
　?。?）Detailed procedures on the carrying out and completion of a compliance check.
　　二、
　　（1）The scope of income tax
　?。?）The exemption for zero emission
　?。?）company motor cars；The reduced charge applicable to zero emission company vans；Tax free childcare scheme；Share and share option incentive schemes for employees
　　三、
　　（1）Gains and losses on the disposal of movable and immovable property
　?。?）The basic principles of computing gains and losses
　?。?）Incorporation relief、Reinvestment relief.
　　四、
　?。?）The liabilities arising on chargeable lifetime transfers and on the death of an individual
　　（2）Gifts to charities；Gifts to political parties；Gifts for national purposes
　?。?）Interest and penalties
　　五、
　?。?）Taxable total profits
　?。?）A detailed question on the pooling provisions as they apply to limited companies；Substantial shareholdings；Calculation of indexation factors
　?。?）The effect of a group corporate structure for corporation tax purposes
　　六、
　?。?）The computation of VAT liabilities
　?。?）The second-hand goods scheme；The capital goods scheme；The special scheme for retailers
　　以上是給大家匯總的ACCA F6部分大綱核心內(nèi)容，希望有助于大家接下來(lái)的復(fù)習(xí)備考。復(fù)習(xí)過(guò)程中有任何疑問(wèn)也歡迎大家咨詢高頓財(cái)經(jīng)老師，我們將與您同在！