出版時(shí)間:2012-1 出版社:華中科技大學(xué)出版社 作者:BPP Learning Media 頁(yè)數(shù):640
內(nèi)容概要
《ACCA P6 高級(jí)稅務(wù)(英國(guó)版)》教你如何應(yīng)用以前課程中學(xué)到的相關(guān)知識(shí)和技能,以評(píng)估主要稅種對(duì)于個(gè)人和組織的財(cái)務(wù)決策施加的影響。我們的課本注重大綱中最重要的方面,包括:了解并理解英國(guó)稅法體系;稅務(wù)對(duì)于個(gè)人和公司財(cái)務(wù)管理的重要性;相關(guān)稅種的影響;納稅籌劃方法;與客戶、皇家稅務(wù)與海關(guān)總署和其他專業(yè)人士的溝通。課本經(jīng)由考官審核,以合適的水平涵蓋整個(gè)大綱內(nèi)容。課本末尾用整章的篇幅探討了納稅籌劃和職業(yè)道德,這一章的目的是在你獲取的知識(shí)和將知識(shí)應(yīng)用到此類問題之間搭建橋梁。題庫(kù)和答案庫(kù)對(duì)于培養(yǎng)你的知識(shí)應(yīng)用技巧來說也是至關(guān)重要的。P6的測(cè)驗(yàn)卷也包含在課本末尾處,你可以借此熟悉正式考試中的題型。
書籍目錄
IntroductionHelping you to pass - the ONLY P6 Study Text reviewed by the examiner!Studying P6Part A Taxation of individuals1 Principles of income tax2 Pe io and other tax efficient investment products3 Property and other investment income4 Employment income5 Employment income: additional aspects6 Trade profits7 Capital allowances8 Trading losses9 Partne hips and limited liability partne hips10 Ove eas aspects of income taxPart B Capital taxes11 Chargeable gai : an outline12 Shares and securities13 Chargeable gai : reliefs14 Chargeable gai : additional aspects15 Self assessment for individuals and partne hips16 An introduction to inheritance tax17 Inheritance tax: valuation, reliefs and the death estate18 Inheritance tax: additional aspects19 Trusts and stamp dutiesPart C Taxation of companies20 Computing taxable total profits21 Chargeable gai for companies22 Computing corporation tax payable23 Administration, winding up, purchase of own shares24 Losses and deficits on non-trading loan relatio hips25 Close companies and investment companies26 Groups and co ortia27 Ove eas aspects of corporate taxPart D Value added tax28 Value added tax 129 Value added tax 2Part E Tax planning and ethics30 Tax planning and ethicsPart F Pe onal and corporate financial management31 Pe onal and corporate financial managementExam question and a wer bankTax tablesIndexReview form and free prize draw
圖書封面
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