在備考ACCA考試的時(shí)候，學(xué)員要重視ACCA考試的每一個(gè)知識(shí)點(diǎn)的內(nèi)容。ACCA考試考綱學(xué)習(xí)是學(xué)員必須要做到的，那么，ACCA ATX課程Part A有出現(xiàn)知識(shí)點(diǎn)的修改嗎？
根據(jù)ACCA協(xié)會(huì)zui新的考綱要求，ACCA ATX課程的部分知識(shí)點(diǎn)出現(xiàn)了考綱的調(diào)整。Part A 中Knowledge and understanding of the UK tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes出現(xiàn)了知識(shí)點(diǎn)的調(diào)整，具體如下：
A4c: New exclusion added:
新增
-Restrictions on the repayment of losses incurred by small and medium sized enterprises (SMEs) arising from research and development expenditure
限制償還中小型企業(yè)因研發(fā)開支而遭受的損失。
想要了解更多有關(guān)ACCA考試相關(guān)知識(shí)點(diǎn)的內(nèi)容，添加融躍教育老師微信（rongyuejiaoyu），還有更多ACCA考試資料可以領(lǐng)??！
