2018年ACCA考试科目P6常见问题有哪些?主要有以下5点注意事项,希望各位考生注意啦!

  Q. Do I need to retain knowledge of F6?

  A. Yes – the examiner has indicated that there are not enough new areas in P6 to enable him to just test P6 material so expect F6 material to be examined frequently.

  Q. Will the IHT questions focus on Trusts?

  A. Trusts are not a core area of IHT for P6 – they are primarily examined without numbers as detailed knowledge is not expected. The examiner has written an article on trusts.

  Q. Is the exam unduly time pressured?

  A. Very much so – all ACCA exams are time pressured but particularly at the option level. The examiner will expect you to use common sense shortcuts to explain the tax treatment.

  Q. The syllabus is enormous – how can I possibly learn it all?

  A. Don’t rely on just last minute revision – start work ASAP. Practice as many questions as you can – we learn best by making our own mistakes. Accept that you are aiming to pass and that you don’t need to know absolutely everything for this to happen.

  Q. Is presentation important? Can I abbreviate?

  A. Yes – if your answer cannot be read, it will gain no marks, and a badly presented paper does not give a good impression to the marker. However, standard abbreviations such as DTR for double tax relief are fine.