ACCA（TX科目）考前攻略，附习题训练

　　很快又到了ACCA12月份的考季，目前，相信很多考生都已经开始了紧张的备考工作。从历年考情来看，Taxation这门科目涉及的考点比较多，为了提升大家的学习效率，会计网今天就跟各位讲解关于Taxation这门科目的相关注意要点。

　　01、通过率

　　想必大多数同学都比较关心这一门的通过率。按照官网给出的最近5次的通过率，Taxation这一门的通过率一直都是比较稳定的，徘徊在50%左右，所以同学们的通过几率还是比较大的。

　　02、考试框架

　　考试一共分为3个部分。Section A为15道选择题，共计30分。Section B为3道中型场景题，每道题包含5道选择题，共计30分。最后为3道大题，共计40分。

　　03、考试当天注意事项

　　带好打印的准考证，ID，计算器，笔出发吧!

　　04、考试小技巧

　　Taxation的考试时间为3小时，一共要做100分的题目。这意味着在考试中，卷面分值1分所花费的平均时间为1.8分钟。也就是说在做section A和section B的选择题时，每道题目最多花费3.6分钟去做，千万不要在一道题目上浪费太多的时间。

　　另外，官方建议在考试的时候最好留出1个小时20分钟的时间去做section C的三道大题，所以同学们一定要在考场上把握好对时间的掌控。在做Section C的大题时，合理使用spreadsheet自带的计算功能，比如使用求和功能等，这样在考试中可以节省大量的时间。

　　05、考前小热身

　　下面我们一起来看一下在上一次9月份的考试中，错误率比较高的2道题吧：

　　Question 1

　　Elsa is employed by Bee Ltd. During the tax year 2018-19, Bee Ltd provided Elsa with the following benefits:

　　(1) A private gym membership (2) A contribution of £1,800 into Elsa's private pension schemeElsa had use of the private gym membership throughout the tax year. The normal membership fee is £1,000, but Bee Ltd negotiated a discount and paid £900 for it.What amount of class 1A national insurance contributions (NICs) are payable by Bee Ltd in respect of Elsa for the tax year 2018-19?

　　答案：£124

　　解析：Class 1A NIC is only charged on the gym membership and it is calculated based on the cost to the employer (not what the employee would have paid). Therefore, 900 * 13.8% = £124

　　Question 2

　　In which of the following cases must an appeal be made directly to the Tribunal?

　　A. A company appealing against a penalty for late filing of a corporation tax return

　　B. A company appealing against a penalty for late filing of employer year end returns

　　C. An individual appealing against a penalty for late registration for value added tax (VAT)

　　D. An individual appealing against a penalty for late payment of capital gains tax

　　答案：C

　　解析：Appeals relating to indirect taxes must be made directly to the Tribunal. Many candidates selected A, which is not correct because for direct taxes, appeals must first be made to HMRC.

　　来源：ACCA学习帮