很快又到了ACCA12月份的考季，目前，相信很多考生都已經(jīng)開始了緊張的備考工作。從歷年考情來看，Taxation這門科目涉及的考點(diǎn)比較多，為了提升大家的學(xué)習(xí)效率，會(huì)計(jì)網(wǎng)今天就跟各位講解關(guān)于Taxation這門科目的相關(guān)注意要點(diǎn)。

　　01、通過率

　　想必大多數(shù)同學(xué)都比較關(guān)心這一門的通過率。按照官網(wǎng)給出的最近5次的通過率，Taxation這一門的通過率一直都是比較穩(wěn)定的，徘徊在50%左右，所以同學(xué)們的通過幾率還是比較大的。

　　02、考試框架

　　考試一共分為3個(gè)部分。Section A為15道選擇題，共計(jì)30分。Section B為3道中型場(chǎng)景題，每道題包含5道選擇題，共計(jì)30分。最后為3道大題，共計(jì)40分。

　　03、考試當(dāng)天注意事項(xiàng)

　　帶好打印的準(zhǔn)考證，ID，計(jì)算器，筆出發(fā)吧!

　　04、考試小技巧

　　Taxation的考試時(shí)間為3小時(shí)，一共要做100分的題目。這意味著在考試中，卷面分值1分所花費(fèi)的平均時(shí)間為1.8分鐘。也就是說在做section A和section B的選擇題時(shí)，每道題目最多花費(fèi)3.6分鐘去做，千萬不要在一道題目上浪費(fèi)太多的時(shí)間。

　　另外，官方建議在考試的時(shí)候最好留出1個(gè)小時(shí)20分鐘的時(shí)間去做section C的三道大題，所以同學(xué)們一定要在考場(chǎng)上把握好對(duì)時(shí)間的掌控。在做Section C的大題時(shí)，合理使用spreadsheet自帶的計(jì)算功能，比如使用求和功能等，這樣在考試中可以節(jié)省大量的時(shí)間。

　　05、考前小熱身

　　下面我們一起來看一下在上一次9月份的考試中，錯(cuò)誤率比較高的2道題吧：

　　Question 1

　　Elsa is employed by Bee Ltd. During the tax year 2018-19, Bee Ltd provided Elsa with the following benefits:

　　(1) A private gym membership (2) A contribution of ￡1,800 into Elsa's private pension schemeElsa had use of the private gym membership throughout the tax year. The normal membership fee is ￡1,000, but Bee Ltd negotiated a discount and paid ￡900 for it.What amount of class 1A national insurance contributions (NICs) are payable by Bee Ltd in respect of Elsa for the tax year 2018-19?

　　答案：￡124

　　解析：Class 1A NIC is only charged on the gym membership and it is calculated based on the cost to the employer (not what the employee would have paid). Therefore, 900 * 13.8% = ￡124

　　Question 2

　　In which of the following cases must an appeal be made directly to the Tribunal?

　　A. A company appealing against a penalty for late filing of a corporation tax return

　　B. A company appealing against a penalty for late filing of employer year end returns

　　C. An individual appealing against a penalty for late registration for value added tax (VAT)

　　D. An individual appealing against a penalty for late payment of capital gains tax

　　答案：C

　　解析：Appeals relating to indirect taxes must be made directly to the Tribunal. Many candidates selected A, which is not correct because for direct taxes, appeals must first be made to HMRC.

　　來源：ACCA學(xué)習(xí)幫