西藏考生想知道ACCA的科目F2怎么备考？

发布时间：2020-01-10

学习ACCA，不仅是为了给自己的简历上增添一个拿的出手的证书，更是因为ACCA完整的知识体系，充实自己的大学生活。我认为，每一份努力都会有回报，只要功夫下的多，就没有什么事情做不好。这一份ACCA MA（F2）的备考技巧请大家收藏起来哦~

报考建议

F2的考试一般建议大家在结课之后一个月左右考试，因为F2是一门刷题型的科目，需要留出足够的做题，并且考前也需要模拟考进行练习；但也不宜太晚考，有些需要记忆的知识点容易遗忘。因此，F2最简单也是最直截了当的复习技巧就是题海战术，当然大家可以根据自己的实际情况进行调整，如果备考时间充裕，也可以缩短备考时间，如果碰上了学校的考试周，或者有自己的比较忙的事情，也可以适当拉长。

备考建议 

① 备考初期：F2主要以刷题为主。F2是管理会计，偏计算，但是计算水平要求其实也很低，重要的是细心点，把题看懂。

在ACCA的官网中也有样卷与模考卷可以练习，其中样卷是可以免费进入，进行练习的，模考卷的练习是需要付7英镑的费用。：

② 临考准备：如果大家已经看完网课，也做了一定量的习题了后，这个时候应该要明确自己薄弱的地方在哪里。哪部分知识点比较薄弱，就花费多一点的时间去复习，反之就少花费一点时间。建议大家可以像考试一样，在电脑上认真地花两个小时做一套模拟卷，并且进行批改，看看自己在考试中会遇到什么问题。

如果觉得两个小时的时间不够，做不完，说明做题的速度不够，需要提高做题速度。那么再做一遍题库，或者找其他的练习册再进行题海战略是必要的。

如果发现某个知识点的题目都需要花特别多的时间，或错误率非常高，那么说明对这部分的知识掌握的并不是很好，需要再次反复去巩固这部分的知识点，这部分有关的网课以及习题是需要再重新回顾1-2遍的。

如果觉得用电脑看题自己非常不适应，会非常影响自己的思路和速度，那么平时就不要在纸质的练习册上做题了，应该多练练，比如可以在电脑上做电子版的练习册或题库，使自己更适应机考。

总之大家可以通过模拟考的形式明确自己的弱点，进行加强后再在考试前练习一次，这样考试前就不会太紧张。但考试紧张也是会在所难的，所以就要要求大家及时调整心态，快速找回考试状态。

F2知识点总结

1. Data and information:

Unprocessed --->data; Processed --->information

2. Quality of good information

“ACCURATE”

3. Mission statement(abstract) ---> Objective(SMART) --->Strategy(Possible course of action)

4. Planning (establishing the objectives& selecting appropriate strategies)

5. Control(compare plans with actual results, reviewed and made changes)

6. The relationship between planning, decision making and control

7. Management   information Strategic information

幻想一步成功者突遭失败，会觉得浪费了时间，付出了精力，却认为没有任何收获；在失败面前，懦弱者痛苦迷茫，彷徨畏缩；而强者却坚持不懈，紧追不舍。各位ACCAer们加油，期待听到你们3月份考试成功的好消息~

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the

following issues:

(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:

– the company’s residency position and what Ben and Amy would have to do in order for the company

to be regarded as resident in the UK under the double tax treaty;

– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a

permanent establishment in Sharpenia;

– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the

UK under the double tax treaty and either does or does not have a permanent establishment in

Sharpenia. (9 marks)

正确答案：
(b) Report to the management of Razor Ltd
To           The management of Razor Ltd
From       Tax advisers
Date         6 June 2007
Subject    The proposed activities of Cutlass Inc
(i) Rate of tax on profits of Cutlass Inc
When considering the manner in which the profits of Cutlass Inc will be taxed it must be recognised that the system of
corporation tax in Sharpenia is the same as that in the UK.
The profits of Cutlass Inc will be subject to corporation tax in the country in which it is resident or where it has a
permanent establishment. It is desirable for the profits of Cutlass Inc to be taxed in the UK rather than in Sharpenia as
the rate of corporation tax in the UK on annual profits of ￡120,000 will be 19% whereas in Sharpenia the rate of tax
would be 38%.
Residency of Cutlass Inc
Cutlass Inc will be resident in Sharpenia, because it is incorporated there. However, it will also be resident in the UK if
it is centrally managed and controlled from the UK. For this to be the case, Amy and Ben should hold the company’s
board meetings in the UK.
Under the double tax treaty between the UK and Sharpenia, a company resident in both countries is treated as being
resident in the country where it is effectively managed and controlled. For Cutlass Inc to be treated as UK resident under
the treaty, Amy and Ben would need to ensure that all key management and commercial decisions are made in the UK
and not in Sharpenia.
Permanent establishment
A permanent establishment is a fixed place of business, including an office, factory or workshop, through which the
business of an enterprise is carried on. A permanent establishment will also exist in a country if contracts in the
company’s name are habitually concluded there.
The trading profits of Cutlass Inc will be taxable in Sharpenia if they are derived from a permanent establishment in
Sharpenia even if it can be established that Cutlass Inc is UK resident under the double tax treaty.
Double taxation
If Cutlass Inc is UK resident but has a permanent establishment in Sharpenia, its trading profits will be subject to
corporation tax in both the UK and Sharpenia with double tax relief available in the UK. The double tax relief will be the
lower of the UK tax and the Sharpenian tax on the trading profits. Accordingly, as the rate of tax is higher in Sharpenia
than it is in the UK, there will be no UK tax to pay on the company’s trading profits and the rate of tax on the profits
would be the rate in Sharpenia, i.e. 38%.
If Cutlass Inc is UK resident and does not have a permanent establishment in Sharpenia, its profits will be taxable in
the UK at the rate of 19% and not in Sharpenia.

(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel

could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.

(3 marks)

The increase in the retail prices index from April 1984 to April 1998 is 84%.

You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the

foreseeable future.

正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.

5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,

Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.

The following information has been obtained from a meeting with Gagarin.

Vostok Ltd:

– An unquoted UK resident company.

– Gagarin owns 100% of the company’s ordinary share capital.

– Has 18 employees.

– Provides computer based services to commercial companies.

– Requires additional funds to finance its expansion.

Funds required by Vostok Ltd:

– Vostok Ltd needs to raise ￡420,000.

– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.

– The new shareholder(s) will own 40% of the company.

– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.

Gagarin’s initial thoughts:

– The minimum investment will be 5,000 shares and payment will be made in full on subscription.

– Gagarin has a number of wealthy business contacts who may be interested in investing.

– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise

investment scheme.

Wealthy business contacts:

– Are all UK resident higher rate taxpayers.

– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.

New premises:

– Will cost ￡446,500 including value added tax (VAT).

– Will be used in connection with all aspects of Vostok Ltd’s business.

– Will be sold for ￡600,000 plus VAT in six years time.

– Vostok Ltd will waive the VAT exemption on the sale of the building.

The VAT position of Vostok Ltd:

– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.

– This percentage is expected to reduce over the next few years.

– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.

Required:

(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:

(i) The tax incentives immediately available in respect of the amount invested in shares issued in

accordance with the enterprise investment scheme; (5 marks)

正确答案：
(a) (i) The tax incentives immediately available
Income tax
– The investor’s income tax liability for 2008/09 will be reduced by 20% of the amount subscribed for the shares.
– Up to half of the amount invested can be treated as if paid in 2007/08 rather than 2008/09. This is subject to a
maximum carryback of ￡50,000.
This ability to carryback relief to the previous year is useful where the investor’s income in 2008/09 is insufficient
to absorb all of the relief available.
Tutorial note
There would be no change to the income tax liability of 2007/08 where an amount is treated as if paid in that year.
This ensures that such a claim does not affect payments on account under the self assessment system. Instead, the
tax refund due is calculated by reference to 2007/08 but is deducted from the next payment of tax due from the
taxpayer or is repaid to the taxpayer.
Capital gains tax deferral
– For every ￡1 invested in Vostok Ltd, an investor can defer ￡1 of capital gain and thus, potentially, 40 pence of
capital gains tax.
– The gain deferred can be in respect of the disposal of any asset.
– The shares must be subscribed for within the four year period starting one year prior to the date on which the
disposal giving rise to the gain took place.

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