掌握一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)是可以讓ACCA學(xué)員進(jìn)步的。ACCA考試科目那么多，學(xué)員進(jìn)行所有知識(shí)點(diǎn)的學(xué)習(xí)，能夠更好的去掌握財(cái)會(huì)的知識(shí)。那么，ACCA考試Taxation包含的知識(shí)點(diǎn)有哪些？
ACCA考試都學(xué)員來說要學(xué)習(xí)的內(nèi)容很多，學(xué)員一步一個(gè)腳印的去學(xué)習(xí)，是成功拿到ACCA證書的關(guān)鍵。ACCA考試Taxation包含的知識(shí)點(diǎn)并不少，學(xué)員要去自己學(xué)習(xí)并把所學(xué)的知識(shí)點(diǎn)變成自己的才是關(guān)鍵。
1、current tax
2、deferred tax
a)accounting measure,used to match the tax effects of transactions with their accounting impact and thereby produce less distorted results.
b)tax base
tax payable by an entity is calculated by the tax authorities using a tax computation.A tax computation is similar to a statement of profit or loss,except taht it is constructed using tax rules instead of IFRS.
c)calculating deferred tax
Deferred tax is calculated as follows
carrying amount of asset/liability(statement of financial position)
less;tax base
temporary difference
deferred tax(liability)/asset(temporary difference*tax rate)
temporary differences:
taxable temporary difference—tax to pay in the future---------deferred tax liability
for example,the entity has recognised accrued income
but,the accrued income is not chargeable for tax until the entity receives the cash deductible temporary difference—tax saving in the future—deferred tax asset for example,the entity has recorded a provision,but the provision does not attract tax relief until the entity actually spends the cash.
ACCA考試并非是一日之功，融躍教育為ACCA學(xué)員提供網(wǎng)課的學(xué)習(xí)，如果你需要ACCA學(xué)習(xí)的課程或?qū)CCA考試還有什么不清楚的地方，可以添加融躍教育老師的微信：rongyuejiaoyu。
