ACCA F6 Revision Jun2011
ACCAF6 (Chapter 1-16)-15
Mr. Small purchased a property for £35,000 on 31 May 2003 and began operating a dental practice from that date in one quarter of the house. He closed the dental practice on 31 December 2012. Selling the house on that date for £130,000 Calculate the chargeable gain
Occup. before
Deemed occupation
Deemed occup.
Occup. after
Any reason up to 3 yrs, preceded & followed by actual occupation Live abroad due to employment, preceded & followed by actual occupation Live elsewhere in UK due to employment up to 4 years, preceded & followed by actual occupation
Chattels Tangible moveable property Wasting chattels （Waste: 消耗性的） Expected life on disposal ≤ 50 years Non wasting chattels
Cost Proceeds < 6,000 > 6,000
Last 36 mths of ownership always deemed occup. (no need to before and after)
acca会员关于F6与F7的经验分享
acca会员关于F6与F7的经验分享acca会员关于F6与F7的经验分享关于F阶段的考试，小编整理了一些以往acca考试经验分享。
希望能够对大家有所帮助，这一次是关于F6跟F7的经验分享。
下面是中公财经网小编整理的一篇F阶段脱坑介绍;由于成建制班免考五门，F6成了我们第一场要面对的全球统考。
第一次正式考过于紧张，外加正值失恋借刷题转移注意力，于是我把bpp整本大砖头一样的练习册反复刷了四五遍，70分pass，可惜后面的考试再也没有超过这个分数了orz。
我觉得F6重推算轻概念，属于刷题可过的一门考试。
working的格式列好了，即使没算对结果，及格还是不难的。
过程分比结果分多得多得多。
个人税比公司税复杂，但是题型结构和套路单一，可以和其他科目一起准备。
此科目不建议考友借用师兄师姐的旧版课程和书籍，因为税率和标准有可能会变化。
F7和F8考试这两门是一起考的，然而在那个考季我作死了。
先是和小伙伴参加了个学院组织的商业比赛，拿了个水冠军，成功混了一个月;再是疯狂投递实习，刷笔试，做简历，跑面试，又混了一个月。
等到我想起还有全球统考这个东西的时候，距离考试只剩下一个月了。
自己作的死只能跪着作完，于是我开始蹲点宿舍楼下的自习室，每天都是凌晨一点回宿舍睡觉，然后清晨六点下楼，除去非ACCA的专业课，平均每天备考“预习”时间大致在9h左右。
最后F7 60分、F8 55分飘过。
F7同样重推算轻概念，working和报表格式建好了，按部就班地做就能过。
但是至今我仍然对现金流量表深怀恐惧。
所幸F7和P2都没碰上，使我成了漏网之鱼。
希望还没考的考友们好好学习现金流量表的内容，不要像我一样抱着侥幸地心理。
考过是其次，重要的是知识的学习。
F7老师教的很好，她是通过分类，先给我们细讲每一条IFRS的处理，再总结四大报表的格式，跟着笔记走就好。
我觉得这不失为一种方法，供考友们参考。
F7老师还总结了一个规律，就是题目的每条Notes实际上都代表着两处调整。
【TX-UK】ACCA F6 TX Taxation (TX) ACCA复习笔记 11
【TX-UK】ACCA F6 TX Taxation (TX) ACCA复习笔记 11ACCA Taxation-United Kingdom - 11Task 19 Corporation Tax LiabilityTask 20 Chargeable Gains for CompaniesTask 19 Corporation Tax Liability1. Basic CalculationReview: Task 18—TTPTax liability = TTP*Corporation tax rate税率以1 April 2017为界限，之前20%，之后19%2. Long period of accountPOA > 12 months → 12 + nTask 20 Chargeable Gains for Companies1. Difference from IIT①Pa rt of taxable total profits②No AE (up to £12,000)③Different rules for disposal of shares (Task 15)④Indexation AllowanceNote:rollover relief for replacement of business asset2. Indexation Allowance解决货币价值的时间变化问题#Indexation factor: 一般是3位小数(given)资产购入时间在Dec. 2017之前有资格计提IA#RPI 零售价格指数(不常考，多直接给factor) Example:#Indexed costIndexed cost = Ori. Cost + IA = cost*(1+factor) Gain<0, 无IAGain-IA<0, IA=Gain3. Disposal of Shares for Companies#Matching Rules for shares卖出shares的顺序：①Same day②销售日前9天③FA1985 pool: 1 April 1982~销售日前10天 (考虑IA的计算)*Note: review task 15 (kinds of issues)4. Rollover ReliefReview: Task 13 – Destroyed model Replacement of business asset5. Capital Loss抵减顺序：仅可与Gains相抵减Gains of Current accounting period + Forward。
ACCA F6知识要点汇总
F6知识点:第一章UK TAX SYSTEMTaxation function: encourage economic, social and environmental behaviour Structure: 税务由HMRC管理Human revenue and customs 英国税务及海关总署Source of law 立法Finance Act每年更新税率Tax year: April 6th to April 5thTax evasion is illegal 逃税非法 & Tax avoidance is legal 合理避税合法第二章Computation of taxable income and income tax liability1.Resident判定UK resident individuals UK & oversea income都交税Non‐UK resident individuals 仅UK income交税5 UK Ties:▲考试提供表格：Days inUK Previously resident Not previously resident < 16 Automatically not resident Automatically not resident 16 to 45 Resident if 4 UK ties(or more) Automatically not resident 46 to 90 Resident if 3 UK ties(or more) Resident if 3 UK ties(or more) 91 to 120 Resident if 2 UK ties(or more) Resident if 2 UK ties(or more) 121 to 182 Resident if 1 UK ties(or more) Resident if 1 UK ties(or more) 183 Automatically resident Automatically resident1. Types of incomeNon ‐saving income Trade incomeEmployment incomeProperty incomeSavings income Taxed income (20% tax 已扣)Bank interestBuilding society interest Interest received gross (未扣税)Government stocks (gilts 债券) interestNational saving & invest bank interest Dividend income 10% tax 已扣This tax credit is not refundable. Exempt income 免税收入，回答题目时必须注明时免税收入，不写没分Interest from Saving Certificates issued by National Savings and InvestmentBank(UK 国民储蓄和投资银行：储蓄账户免税，投资账户收税)国民储蓄券 Statutory redundancy money 裁员补偿Betting and gaming winnings 博彩奖金（收其他税，不收个税） Scholarships 奖学金Interest on damages for personal injuries 个人受伤赔偿，包括工资补贴等 in UK < 16Din UK < 46D, not resident in past 3 tax yearsFull time oversea work & in UK < 90Din UK >183D only home in UK Full time work in UK UK House in useSubstantive work in UK > 90D in either two past tax years more time in UK than oversea FamilyLocal authority grant 地方补助Income from investments made through new individual savings accounts (NISAs) NISA有3种, 每个Tax year overall subscription limit is 15,000。
ACCA F6 (UK)税法通关经验分享
ACCA F6 （UK）税法通关经验分享首先介绍一下UK税法的特点，税法本身不难，难的是需要我们按照每个税的proforma去整理去总结，在大量的零碎知识点中串出一套完整的做题体系，如果能做到融环贯通，税法很简单就通过了而且高分并不难。
接下来我会从宏观和微观去解析税法应该怎么学，各个税种应该怎样学习，希望能给大家带来帮助。
宏观：UK税法体系分为几大重点税种，F6的考察也是针对这几大税种来考察的，分为个人所得税（以下简称IIT）、资本利得税（以下简称CGT）、遗产税（以下简称IHT）、企业所得税（以下简称CIT）、增值税（一下简称VAT）。
IIT和CIT会以15分大题的形式在sectionC部分考察，而IHT,VAT,CGT则一般会以5*2选择的形式在sectionB考察。
具体sectionA选择题部分就不赘述了，所有的细小知识点都会考到。
而10分的sectionC小计算则有可能考养老保险NIC或者简单的IIT,CIT.以下我将会从具体微观的角度，把每一个税种详细的介绍，包括如何学习，考点和难点。
微观：个人所得税——IIT个人所得税是英国税法体系最麻烦的一个税种，也是考试过程中分值最多的，分布在sectionAC中。
首先整体看，IIT的征收对象是个人，包括职员和个体。
而个体的利息、分红、租金收入也属于IIT的征税范围。
所以，proforma（考试需要写的算税框架）里首先应想到trading profit和employment income,其次就是租金收入property business income,最后是作为利息的Interest和分红savings.而proforma的重要性，相当于人的脊柱，只有脊柱是直的，其余的四肢才能得体的排列。
加总各项收入得到的是total income,这里注意的是因为各种收入的税基不同，所以利息收入单列，分红收入单列。
得到的total income需要抵扣以前年度的亏损和已经支付的利息，得到net income.然后出现一个大家刚开始学习比较陌生的词就是减免，personal allowance10600，得到的taxable income就是。
ACCA F6中期复习分享
ACCA F6中期复习分享本文由高顿ACCA整理发布，转载请注明出处未参加过F6考试的学员可以先参考一下历年真题，一共是5道大题，每道大题都是比较明显且独立的知识点，所以在学习和复习税法的过程中，学员们要注意知识点之间的联系和独立性。
F6的考试内容可以分为七大部分，分别是UK tax system, Income tax and national insurance contributions, Chargeable gains for individual, Tax administration for individuals, Inheritance tax, Corporation tax和Value added tax。
首先要了解的就是UK tax system。
在F6的考试中，不会牵扯到很多书写的内容，但是每次考试也会有10左右的分数是留给考生们陈述的，而且部分内容也会出自UK tax system，所以，学员们也不要对UK tax system的知识掉以轻心。
在UK tax system的内容中，一共包括了The overall function and purpose of taxation in a modern economy, Different types of taxes, Principal sources of revenue law and practice和Tax avoidance and tax evasion这4部分知识。
一. The overall function and purpose of taxation in a modern economy1. Economic factors2. Social factors3. Environmental factors二. Different types of taxes1. Taxes in the UK: Income tax/Corporation tax/Capital gain tax/Inheritance tax (IHT)/Value added tax2. Direct and indirect taxes三. Principal sources of revenue law and practice1. The overall structure of the UK tax system2. Different sources of revenue law: The sources of revenue law are Acts of Parliament, Statutory Instruments and case law3. The interaction of the UK tax system with that of other tax jurisdictions: The European Union and other countries.4. Double taxation agreements: Double taxation agreements are designed to protect against the risk of double taxation where the same income or gains are taxable in two countries.四. Tax avoidance and tax evasion1. Tax evasion2. Tax avoidance3. The distinction between avoidance and evasion4. General anti-abuse rule (GAAR): There is a general anti-abuse rule (GAAR) which enables HMRC to counteract tax advantages arising from abusive tax arrangement.更多ACCA资讯请关注高顿ACCA官网：。
June 2011 ACCA P3 Smart Revision Notes (P3讲义 Mind Map)
There is no absolutely correct answer – candidates who provided coherent justification… awarded appropriate marks
Steve Skidmore (P3 Examiner)
ACCA P3 – PROFESSIONAL LEVቤተ መጻሕፍቲ ባይዱL
Business Analysis
SMART Revision notes Prepared by Darren Sparkes Email: darrensparkesnotes@
ACCA P3 - Business analysis
ACCA P3 – Business Analysis
These notes are not intended to cover the whole of the ACCA P3 syllabus
© Darren Sparkes, 2009
4
Extracts from the Examiners comments December 2008
ACCA P3 – Business Analysis
These notes are not intended to cover the whole of the ACCA P3 syllabus
© Darren Sparkes, 2009
2
Thank you for requesting a copy of my ‘SMART Revision Notes’. The notes act as a learning and memory aid for the core models, theories and academic tools included in the syllabus. However, in order to pass your examination the academic knowledge must be combined with extensive question practice leading up to the examination. Your examiner is not interested in the regurgitation of your knowledge but how you APPLY that knowledge to the scenarios provided in order to answer the requirement set. I suggest that you should practice as many exam standard questions as possible before the examination. Your practice answers can be a mixture of answer plans and full written answers to get through as many questions as possible. However, I would also suggest that it is essential for you to practice at least one full examination to time before entering the exam room. It is only by replicating the time pressure in the exam that you can appreciate the importance of time planning on the day. Keep a look out for relevant articles appearing in your professional magazine or on the Institute’s website prior to the examination, particularly if they are written by the examiner. I would welcome feedback on the notes. And remember…. ‘Whether you believe you can or you can’t, you’re right.’ (Henry Ford) Regards, Darren Sparkes
2011年6月份ACCA考试《F5》真题
P a p e r F 5ALL FIVE questions are compulsory and MUST be attempted1Cement Co is a company specialising in the manufacture of cement, a product used in the building industry. The company has found that when weather conditions are good, the demand for cement increases since more building work is able to take place. Last year, the weather was so good, and the demand for cement was so great, that Cement Co was unable to meet demand. Cement Co is now trying to work out the level of cement production for the coming year in order to maximise profits. The company doesn’t want to miss out on the opportunity to earn large profits by running out of cement again. However, it doesn’t want to be left with large quantities of the product unsold at the end of the year, since it deteriorates quickly and then has to be disposed of. The company has received the following estimates about the probable weather conditions and corresponding demand levels for the coming year:Weather Probability DemandGood25%350,000 bagsAverage45%280,000 bagsPoor30%200,000 bagsEach bag of cement sells for $9 and costs $4 to make. If cement is unsold at the end of the year, it has to be disposed of at a cost of $0·50 per bag.Cement Co has decided to produce at one of the three levels of production to match forecast demand. It now has to decide which level of cement production to select.Required:(a)Construct a pay off table to show all the possible profit outcomes.(8 marks)(b)Decide the level of cement production the company should choose, based on the following decision rules:(i)Maximin(1 mark)(ii)Maximax(1 mark) (iii)Expected value(4 marks) You must justify your decision under each rule, showing all necessary calculations.(c)Describe the ‘maximin’ and ‘expected value’ decision rules, explaining when they might be used and theattitudes of the decision makers who might use them.(6 marks)(20 marks)22Heat Co specialises in the production of a range of air conditioning appliances for industrial premises. It is about to launch a new product, the ‘Energy Buster’, a unique air conditioning unit which is capable of providing unprecedented levels of air conditioning using a minimal amount of electricity. The technology used in the Energy Buster is unique so Heat Co has patented it so that no competitors can enter the market for two years. The company’s development costs have been high and it is expected that the product will only have a five-year life cycle.Heat Co is now trying to ascertain the best pricing policy that they should adopt for the Energy Buster’s launch onto the market. Demand is very responsive to price changes and research has established that, for every $15 increase in price, demand would be expected to fall by 1,000 units. If the company set the price at $735, only 1,000 units would be demanded.The costs of producing each air conditioning unit are as follows:$Direct materials42Labour12(1·5 hours at $8 per hour. See note below)Fixed overheads6(based on producing 50,000 units per annum)–––T otal cost60–––NoteThe first air conditioning unit took 1·5 hours to make and labour cost $8 per hour. A 95% learning curve exists, in relation to production of the unit, although the learning curve is expected to finish after making 100 units. Heat Co’s management have said that any pricing decisions about the Energy Buster should be based on the time it takes to make the 100th unit of the product. You have been told that the learning co-efficient, b = –0·0740005.All other costs are expected to remain the same up to the maximum demand levels.Required:(a)(i)Establish the demand function (equation) for air conditioning units;(3 marks)(ii)Calculate the marginal cost for each air conditioning unit after adjusting the labour cost as required by the note above; (6 marks) (iii)Equate marginal cost and marginal revenue in order to calculate the optimum price and quantity.(3 marks)(b)Explain what is meant by a ‘penetration pricing’ strategy and a ‘market skimming’ strategy and discusswhether either strategy might be suitable for Heat Co when launching the Energy Buster. (8 marks)(20 marks)3[P.T.O.3Noble is a restaurant that is only open in the evenings, on SIX days of the week. It has eight restaurant and kitchen staff, each paid a wage of $8 per hour on the basis of hours actually worked. It also has a restaurant manager and a head chef, each of whom is paid a monthly salary of $4,300. Noble’s budget and actual figures for the month of May was as follows:Budget ActualNumber of meals1,200 1,560$$$$Revenue:Food48,00060,840Drinks12,00011,700–––––––––––––––60,00072,540Variable costs:Staff wages(9,216)(13,248)Food costs(6,000)(7,180)Drink costs(2,400)(5,280)Energy costs(3,387)(3,500)(21,003)(29,208)–––––––––––––––Contribution38,99743,332Fixed costs:Manager’s and chef’s pay(8,600)(8,600)Rent, rates and depreciation(4,500)(13,100)(4,500)(13,100)––––––––––––––––––––––––––––––Operating profit25,89730,232–––––––––––––––The budget above is based on the following assumptions:1The restaurant is only open six days a week and there are four weeks in a month. The average number of orders each day is 50 and demand is evenly spread across all the days in the month.2The restaurant offers two meals: Meal A, which costs $35 per meal and Meal B, which costs $45 per meal. In addition to this, irrespective of which meal the customer orders, the average customer consumes four drinks each at $2·50 per drink. Therefore, the average spend per customer is either $45 or $55 including drinks, depending on the type of meal selected. The May budget is based on 50% of customers ordering Meal A and 50% of customers ordering Meal B.3Food costs represent 12·5% of revenue from food sales.4Drink costs represent 20% of revenue from drinks sales.5When the number of orders per day does not exceed 50, each member of hourly paid staff is required to work exactly six hours per day. For every incremental increase of five in the average number of orders per day, each member of staff has to work 0·5 hours of overtime for which they are paid at the increased rate of $12 per hour.You should assume that all costs for hourly paid staff are treated wholly as variable costs.6Energy costs are deemed to be related to the total number of hours worked by each of the hourly paid staff, and are absorbed at the rate of $2·94 per hour worked by each of the eight staff.Required:(a)Prepare a flexed budget for the month of May, assuming that the standard mix of customers remains thesame as budgeted. (12 marks)4(b)After preparation of the flexed budget, you are informed that the following variances have arisen in relation tototal food and drink sales:Sales mix contribution variance$1,014AdverseSales quantity contribution variance$11,700FavourableRequired:BRIEFLY describe the sales mix contribution variance and the sales quantity contribution variance. Identify why each of them has arisen in Noble’s case.(4 marks)(c)Noble’s owner told the restaurant manager to run a half-price drinks promotion at Noble for the month of Mayon all drinks. Actual results showed that customers ordered an average of six drinks each instead of the usual four but, because of the promotion, they only paid half of the usual cost for each drink. You have calculated the sales margin price variance for drink sales alone and found it to be a worrying $11,700 adverse. The restaurant manager is worried and concerned that this makes his performance for drink sales look very bad.Required:Briefly discuss TWO other variances that could be calculated for drinks sales or food sales in order to ensure that the assessment of the restaurant manager’s performance is fair. These should be variances that COULD be calculated from the information provided above although no further calculations are required here.(4 marks)(20 marks) 4(a)Brace Co is an electronics company specialising in the manufacture of home audio equipment. Historically, the company has used solely financial performance measures to assess the performance of the company as a whole.The company’s Managing Director has recently heard of the ‘balanced scorecard approach’ and is keen to learn more.Required:Describe the balanced scorecard approach to performance measurement.(10 marks)(b)Brace Co is split into two divisions, A and B, each with their own cost and revenue streams. Each of the divisionsis managed by a divisional manager who has the power to make all investment decisions within the division.The cost of capital for both divisions is 12%. Historically, investment decisions have been made by calculating the return on investment (ROI) of any opportunities and at present, the return on investment of each division is 16%.A new manager who has recently been appointed in division A has argued that using residual income (RI) tomake investment decisions would result in ‘better goal congruence’ throughout the company.Each division is currently considering the following separate investments:Project for Division A Project for Division BCapital required for investment$82·8 million$40·6 millionSales generated by investment$44·6 million$21·8 millionNet profit margin28%33%The company is seeking to maximise shareholder wealth.Required:Calculate both the return on investment and residual income of the new investment for each of the two divisions. Comment on these results, taking into consideration the manager’s views about residual income.(10 marks)(20 marks)5[P.T.O.5Thin Co is a private hospital offering three types of surgical procedures known as A, B and C. Each of them uses a pre-operative injection given by a nurse before the surgery. T hin Co currently rent an operating theatre from a neighbouring government hospital. Thin Co does have an operating theatre on its premises, but it has never been put into use since it would cost $750,000 to equip. The Managing Director of Thin Co is keen to maximise profits and has heard of something called ‘throughput accounting’, which may help him to do this. The following information is available:1All patients go through a five step process, irrespective of which procedure they are having:–step 1: consultation with the advisor;–step 2: pre-operative injection given by the nurse;–step 3: anaesthetic given by anaesthetist;–step 4: procedure performed in theatre by the surgeon;–step 5: recovery with the recovery specialist.2The price of each of procedures A, B and C is $2,700, $3,500 and $4,250 respectively.3The only materials’ costs relating to the procedures are for the pre-operative injections given by the nurse, the anaesthetic and the dressings. These are as follows:Procedure A Procedure B Procedure C$ per procedure$ per procedure$ per procedurePre-operative nurse’s injections7008001,000Anaesthetic354045Dressings5·605·605·604There are five members of staff employed by Thin Co. Each works a standard 40-hour week for 47 weeks of the year, a total of 1,880 hours each per annum. Their salaries are as follows:–Advisor: $45,000 per annum;–Nurse: $38,000 per annum;–Anaesthetist: $75,000 per annum;–Surgeon: $90,000 per annum;–Recovery specialist: $50,000 per annum.T he only other hospital costs (comparable to ‘factory costs’ in a traditional manufacturing environment) are general overheads, which include the theatre rental costs, and amount to $250,000 per annum.5Maximum annual demand for A, B and C is 600, 800 and 1,200 procedures respectively. Time spent by each of the five different staff members on each procedure is as follows:Procedure A Procedure B Procedure CHours Hours Hoursper procedure per procedure per procedureAdvisor0·240·240·24Nurse0·270·280·30Anaesthetist0·250·280·33Surgeon0·7511·25Recovery specialist0·600·700·74Part hours are shown as decimals e.g. 0·24 hours = 14·4 minutes (0·24 x 60).Surgeon’s hours have been correctly identified as the bottleneck resource.6Required:(a)Calculate the throughput accounting ratio for procedure C.Note: It is recommended that you work in hours as provided in the table rather than minutes.(6 marks) (b)The return per factory hour for products A and B has been calculated and is $2,612·53 and $2,654·40respectively. The throug hput accounting ratio for A and B has also been calculated and is 8·96 and 9·11 respectively.Calculate the optimum product mix and the maximum profit per annum.(7 marks) (c)Assume that your calculations in part (b) showed that, if the optimum product mix is adhered to, there will beexcess demand for procedure C of 696 procedures per annum. In order to satisfy this excess demand, the company is considering equipping and using its own theatre, as well as continuing to rent the existing theatre.The company cannot rent any more theatre time at either the existing theatre or any other theatres in the area, so equipping its own theatre is the only option. An additional surgeon would be employed to work in the newly equipped theatre.Required:Discuss whether the ov erall profit of the company could be improv ed by equipping and using the extra theatre.Note: Some basic calculations may help your discussion.(7 marks)(20 marks)7[P.T.O.8。
ACCA考试复习回顾《税务F6》辅导2
ACCA考试复习回顾《税务F6》辅导2本文由高顿ACCA整理发布，转载请注明出处INHERITANCE TAX, PART 1RELATED LINKSPDF versionIn the Paper F6 （UK）exam, there will always be a minimum of five marks on inheritance tax. This two-part article will look at those aspects of inheritance tax that you need to know, with this first article explaining the scope of inheritance taxThe Paper F6 （UK）syllabus requires a basic understanding of inheritance tax （IHT），and this two-part article covers those aspects that you need to know. It is relevant to candidates taking Paper F6 （UK）in either June or December 2013, and is based on tax（Finance Act 2012）。
There will always be a minimum of five marks （but no more than 15 marks）on IHT, with these marks being included in either Questions 3, 4 or 5.The scope of inheritance tax IHT is paid on the value of a personˇs estate when they die, but it also applies to certain lifetime transfers of assets. If IHT did not apply to lifetime transfers it would be very easy for a person to avoid tax by giving away all of their assets just before they died.As far as Paper F6 （UK）is concerned the terms ˉtransferˇ and ˉgiftˇ can be taken to mean the same thing. The person making a transfer is known as the donor, while the person receiving the transfer is known as the donee.Unlike capital gains tax where, for example, a principal private residence is exempt, all of a personˇs estate is generally chargeable to IHT.A person who is domiciled in the UK is liable to IHT in respect of their worldwide assets. As far as Paper F6 （UK）is concerned, people will always be domiciled in the UK.Transfers of value During a personˇs lifetime IHT can only arise if a transfer of value is made. A tran sfer of value is defined as ˉany gratuitous disposition made by a person that results in a diminution in value of that personˇs estateˇ。
ACCA考试科目：6月份F6考季正式使用新考纲
中公财经培训网提醒:2018ACCA考试科目:F6六月考季正式使用新考纲。
在2018年5月7日到2018年7月16日期间，即ACCA六月考季后期报名结束日到六月考季成绩发布日这段时间期间，ACCA新旧两套大纲和考试名称并行。
意味着，在这段时间内，ACCA学员的免试是根据2018年9月的新大纲授予，但是ACCA的系统暂时会显示旧大纲的科目名称。
On Demand CBE受到同样的影响，从7月1日开始，学员参加On Demand CBE机考将使用ACCA 新大纲的科目名称，但是直到2018年7月16日六月考季成绩发布、ACCA正式转成新大纲之后，考试成绩才能在学员的MYACCA个人账户内查看。
F6每年都是最特殊的，F6的科目大纲是从每年的3月考季结束后更新，和英国每年的税法更新保持一致，所以时间上并不在9月更新。
关于ACCA F6机考参加完F6 3月考季的小伙伴如是说:选择真的上天..很不确定..旁边的朋友打字速度很快，电脑非常好用座位非常舒适监考老师非常和善，但希望下次来考只是在f7，就是在做税表的时候没办法插入行，有错误就要全删除很懵逼。
总体还好，也许是因为打字不需要很多吧，最美的词莫过于pass了!我觉得不是很难吧，大题考了一个问你把一项收入当做DI好还是CG好，主要就是计算，比较简单。
第二题不知道能不能用rent a room的relief，有点纠结，第三题格式可能写的不大好，不过大部分应该能算对，选择部分考了很多税表问题(怀疑种子题)，怀疑人生，整体上不是很难。
应该能过。
我觉得难度系数中等偏难，主要是因为机考耽误了很久的时间，一开始电脑死机打字打不出来，后来调配员帮我弄了很久最后换了台机，整个思路后面都乱了，选择题标了红旗也没有用，因为根本来不及倒过来再检查确认，如果是笔试觉得肯定能节约很多时间最后，中公小编这里提醒各位备考2018年6月考季的学员，购买网课和教材的时候请一定要注意时间，千万不要买了之前的教材网课，因为从考纲来看F6的变动还是非常大的。