融跃教育

ACCA单科面授-TX

价格: 4500.00

课程简介: 单科面授(单科面授课+单科标准网课)

视频有效期:6个月

视频时长:约54小时

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课程试听 推荐

  • ACCA财经词汇
  • ACCA全真模拟机考
  • ACCA-TX标准网课

Chapter 1

  • 1.Introduction

    • CH1 Introduction

Chapter 2

  • 1.Business organisations and their stakeholders

    • CH 2 Business organisations and their stakeholders 1

    • CH 2 Business organisations and their stakeholders 2

Chapter 3

  • 1.Financial department and its function

    • CH 3 Financial department and its function

Chapter 4

  • 1.Auditing

    • CH4 Auditing1

    • CH4 Auditing2

Chapter 5

  • 1.Business analysis

    • CH5 Business analysis1

    • CH5 Business analysis2

Chapter 6

  • 1.Costing and pricing

    • CH6 Costing and price1

    • CH6 Costing and price2

Chapter 7

  • 1.Budgeting

    • CH7 Budgeting

Chapter 8

  • 1.Financing

    • CH8 Financing

Chapter 9

  • 1.Investing

    • CH9 Investing

Chapter 10

  • 1.Taxation

    • CH10 Taxation

Chapter 11

  • 1.Hard skills and soft skills in workplace

    • CH11 Hard skills and soft skills

基础班

  • 1.机考平台操作指南

    • ACCA官网登录方法

    • ACCA官网机考操作 PM-FM

  • 2.Introduction

    • 0 Introduction

  • 3.Chapter 1 The Uk tax system

    • 1-1 The overall function and purpose of tax

    • 1-2 Types of tax

    • 1-3 Overall structure and UK tax system

    • 1-4 Sources of revenue law and practice

    • 1-5 Tax avoidance and tax evasion

    • 1-6 Ethical and professional approach

  • 4.Chapter 2 Outline of Income Tax

    • 2-0 Introduction

    • 2-1 The Uk resident

    • 2-2 Fiscal year (Tax year)

    • 2-3 Lay out of income tax computation

    • 2-4 Classification of income

    • 2-5 Qualifying Interest Paid (Deductible interest)

    • 2-6 Personal allowance (PA)

    • 2-8 Gift aid donations (GAD) & Personal pension contribution(PPC)

    • 2-7 Tax rate

    • 2-9 Spouse special arrangements

    • 2-10 Accrued income scheme

    • 2-11 In class exercise

  • 5.Chapter 3 Trading Incomes

    • 3-0 Introduction

    • 3-1 The badges of trade

    • 3-2 Pro forma for tax adjusted trading profit

    • 3-3 Adjustment of expenditure

    • 3-4 Adjustment of expenditure

    • 3-5 Cash basis for small business

  • 6.Chapter 4 Basis of Assessment

    • 4-0 Introduction

    • 4-1 Basis period & Tax year & Period of account

    • 4-2 Current year basis(CYB)

    • 4-3 Opening basis year rules

    • 4-4 Overlap profit

    • 4-5 Closing basis year rules

    • 4-6 Choice of accounting date-first time

    • 4-7 Loss in the early years of trad

  • 7.Chapter 5 Capital Allowances

    • 5-0 Introduction

    • 5-1 Defination of Capital allowance

    • 5-2 Classification of plant & machinery

    • 5-3 Allowance

  • 8.Chapter 6 Property Income

    • 6-1 Property bussiness income

    • 6-2 Rent a room relief.

    • 6-3 Furnished holiday letting profit

  • 9.Chapter 7 Reliefs for individual trading losses

    • 7-0 Introduction

    • 7-1 Trading profit assessment

    • 7-2 Carry forward trade loss relief

    • 7-3 Trade loss relief against general income

    • 7-4 Trade loss relief against capital gain

    • 7-5 Losses in the early year

    • 7-6 Terminal trade loss relief

    • 7-7 The choice between loss reliefs

  • 10.Chapter 8 Partnership

    • 8-1 Assessment of partnerships to tax

    • 8-2 Change in member of partnership

    • 8-3 Loss reliefs for partners

  • 11.Chapter 9 Benefits

    • 9-1 General rule

    • 9-2 Living accommodation benefit

    • 9-3 Living expenses of living accommodation

    • 9-4 Company car and fuel benefit

    • 9-5 Beneficial loan

    • 9-6 Private use

    • 9-7 Other benefits

    • 9-8 Exmept benefits

  • 12.Chapter 10 Employment income

    • 10-1 Employment and self employment

    • 10-2 Basis of assessment for employment income

    • 10-3 Allowable deductions

    • 10-4 Statutory approved mileage allowances

    • 10-5 The PAYE system

  • 13.Chapter 11 National insurance contribution and pension

    • 11-1 Scope of national insurance contribution

    • 11-2 Choice of business medium

    • 11-3 Types of pension scheme

    • 11-4 Tax relief rules for pension

    • 11-5 Annual allowance

    • 11-6 Lifetime allowance

  • 14.Chapter 12 Self-assessment: individuals

    • 12-1 Self-assessment system introduction

    • 12-2 Tax return

    • 12-3 Payment of income tax and CGT

    • 12-4 HMRC power

  • 15.Chapter 13 Outline of Corporation tax

    • 13-1 Company Residence

    • 13-2 Accounting Period

    • 13-3 Layout of a corporation tax computation

    • 13-4 Tax rate

    • 13-5 Dividends income

    • 13-6 Long periods of account

  • 16.Chapter 14 Computing the corporation tax

    • 14-1 Trading income

    • 14-2 Property income

    • 14-3 Interest income & interest payable

    • 14-4 Miscellaneous income

    • 14-5 Qualifying Charitable Donation

    • 14-6 Dividend paid & dividend received

  • 17.Chapter 15 Relief for corporation trading losses

    • 15-1 Carry forward trade loss relief

    • 15-2 Trade loss relief against total profit

    • 15-3 Terminal trade loss relief

    • 15-4 Factors influencing choice of loss relief

    • 15-5 Capital losses

    • 15-6 Property business losses

  • 18.Chapter 16 Groups of companies

    • 16-1 Assiciated companies(≥50%)

    • 16-2 75%subsidiaries(group relief group)

    • 16-3 Chargeable gain group

  • 19.Chapter 17 Self-assessment: companies

    • 17-1 Tax return

    • 17-2 Payment of corporation tax and interest

  • 20.Chapter 18 Chargeable gain: individual

    • 18-1 Chargeable persons, disposals and assets

    • 18-2 Computing a gain or loss

    • 18-3 The annual exempt amount

    • 18-4 Capital losses

    • 18-5 Transfers between spouses civil partners

    • 18-6 Part disposals

    • 18-7 The damage, loss or destruction of an asset

    • 18-8 Chattels

    • 18-9 Principal private residence relief (PPR)

    • 18-10 Business relief

    • 18-11 Shares and securities

  • 21.Chapter 19 Chargeable gains: companies

    • 19-1 Corporation tax on chargeable gains

    • 19-2 Indexation allowance

    • 19-3 Disposal of shares by companies

    • 19-4 Rollover relief

    • 19-5 Capital loss

  • 22.Chapter 20 Value added tax

    • 20-1 The principles of VAT

    • 20-2 Registration

    • 20-3 Deregistration

    • 20-4 Accounting for and administering VAT

    • 20-5 Calculation of VAT

    • 20-6 VAT invoices and records.

    • 20-7 Penalties

    • 20-8 Special schemes

    • 20-9 Overseas aspects

  • 23.Chapter 21 Inheritance tax

    • 21-1 Definition

    • 21-2 Rate of tax

    • 21-3 Taper relief

    • 21-4 Computation format

    • 21-5 Tax liability on death estate

    • 21-6 Payment of IHT

    • 21-7 Advantages of lifetime transfers

    • 21-8 Transfer of a spouse's unused nil rate band

    • 21-9 Basic inheritance tax planning

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