【春節學習計劃】ACCA《TXuk》陪你度過一個充滿知識的假期~

來源: 正保會計網校編輯：00LilGhost 2022/01/28 00:15:44　字體：大小

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一年一度的春節越來越近了，大家是不是開始有松懈學習的跡象了呢？學習要有一定連貫性，如果斷開一段時間，之前學習的效果會大打折扣，過后需要用更多時間彌補。網校特意給大家準備了《ACCA-TXUK》春節前至春節后的學習計劃，大家可以根據自身情況來合理安排時間。本計劃只做參考~

春節不打烊！ACCA《PM》春節學習計劃新鮮出爐！

◆春節前夕◆

章節名稱	學習重點	學習時長
Chapter 2 Computing taxable income and the income tax liability	Tax exempt income Deductible interest Accrued income scheme	2
Chapter 3 Employment income	Allowable deductions Statutory approved mileage allowances	3
Chapter 4 Taxable and exempt benefits The PAYE system	Taxable benefits Exempt benefits The PAYE system	2
Chapter 8 Capital allowances	The main pool Special rate pool	2
Chapter 10 Trading losses	Losses Trade loss relief against general income Terminal trade loss relief	3
Chapter 12 National insurance contributions	Scope of national insurance contributions（NICs） Class 1 and Class 1A NICs for employed persons Class 2 and Class 4 NICs for self-employed persons	2
Chapter 13 Computing chargeable gains	The annual exempt amount Part disposals The damage, loss or destruction of an asset	3
Chapter 17 Self assessment and payment of tax by individuals	Interest and penalties Disputes and appeals	3
Chapter 18 Inheritance tax	Exemptions Basic inheritance tax planning Payment of inheritance tax	2