还是老规矩,我们按照问答的形式将ACCA考试科目F6的常见问题给大家呈现出来,希望认真阅读并做出相应的调整。

  Q. Why don’t I include all NS&I interest in the income tax computation?

  A. National Savings Certificates are exempt from income tax and should be noted as such and excluded from the computation. NS&I easy Access Accounts and NS&I Investment Accounts are paid gross and should be included in the computation as the amount received.

  Q. What are the core areas I need to learn?

  A. You can find this at the front of the Kaplan Complete Text or on the ACCA website, but generally these are Income tax, corporation tax, capital gains tax, VAT and inheritance tax.

  Q. How much work do I need to do?

  A. Enough for you to feel confident on the day, I always say you don’t want to feel you’ve let yourself down due to a lack of work as that is one thing you can control!

  Q. Where can I find good practice questions?

  A. Use the Kaplan Exam Kit, complete the revision mock and attend a Kaplan Question Based Day.

  Q. Where can I access relevant articles?

  A. They are all on MyKaplan or the ACCA website. Ensure you look at articles updated for the current Finance Act.

  Q. Are proformas important?

  A. Proformas are vital to success in this exam. The examiner will be expecting you to use the correct layout for each question. If he has to search through your question paper for the answers, this will not improve his disposition. For adjustment of profit, ensure you put ‘0’ if the amount is allowable.

  Besides which, proformas give you the student, an easy way to remember the key elements of each individual tax. My advice? Write the individual pro-forma on a separate piece of paper, and adorn your room with them. Seeing them every day, will help cement the format in your minds.

  Q. Do I need to remember all the loss section names?

  A. In short, no. The examiner has stated no section numbers are required at all for loss relief. Explain what you are doing with the loss relief.

  Q. Can I not revise one of the taxes if I don’t like it?

  A. No! The introduction of multiple choice questions into the F6 exam means that the exam now contains 21 separate questions and you can expect all of the taxes on the F6 syllabus to be tested at each sitting. The easiest way to pass is to ensure that you have revised all areas of the syllabus prior to sitting your exam. However, please remember that a pass mark is 50%, so even if you do not feel as confident in some areas you may still pass the exam even with poor marks in some syllabus areas.