在会计领域，acca证书可以说是和注会证书的含金量不相上下，也是我们通往国际化发展的“小护照”。但是由于其考试是英文作答，所以导致很多的考生望而止步。
而实际上，尽管没有很好的英语基础，也可以顺利地通过acca各科考试，以往成功上岸的中公学员就是最好的见证。中公财经网站小编将为大家汇总acca F6大纲重点内容，帮助大家进行有效的复习。
接下来将为大家汇总大纲中部分核心考点，帮助大家明确重点，有针对性地去复习。
大纲核心考点
一、
(1)The overall function and purpose of taxation in a modern economy
(2)Specific anti-avoidance legislation.
(3)The payment of CGT by annual instalments
(4)Simple assessments
(5)Information powers.
(6)Pre-return compliance checks.
(7)Detailed procedures on the carrying out and completion of a compliance check.
二、
(1)The scope of income tax
(2)The exemption for zero emission
(3)company motor cars;The reduced charge applicable to zero emission company vans;Tax free childcare scheme;Share and share option incentive schemes for employees
三、
(1)Gains and losses on the disposal of movable and immovable property
(2)The basic principles of computing gains and losses
(3)Incorporation relief、Reinvestment relief.
四、
(1)The liabilities arising on chargeable lifetime transfers and on the death of an individual
(2)Gifts to charities;Gifts to political parties;Gifts for national purposes
(3)Interest and penalties
五、
(1)Taxable total profits
(2)A detailed question on the pooling provisions as they apply to limited companies;Substantial shareholdings;Calculation of indexation factors
(3)The effect of a group corporate structure for corporation tax purposes
六、
(1)The computation of VAT liabilities
(2)The second-hand goods scheme;The capital goods scheme;The special scheme for retailers
以上是给大家汇总的acca F6部分大纲核心内容。
