高頓網(wǎng)校小編給正在辛苦備戰(zhàn)的ACCA考生帶來了考前的營(yíng)養(yǎng)補(bǔ)給之F6文字題怎么答。
F6當(dāng)中會(huì)有20%左右的分?jǐn)?shù)是文字題，當(dāng)然VAT霸占了其中差不多一半的分?jǐn)?shù)，但是還是有很多別的地方是可以以文字題的方式出現(xiàn)的。常見文字題出題范圍：
VAT
Self-assessment system for company and individual（CH 12&23）
Residencefor individual and company
NIC
Group
IHTtax planning
在確定文字題應(yīng)該怎么回答的時(shí)候，大家應(yīng)該首先關(guān)注一下這個(gè)問題ACCA考官到底分配了多少分?jǐn)?shù)。通常情況下一分就是一個(gè)論點(diǎn)。而問題回答的方法都是先給出判定原理，或者是所用理論，然后再給出判定結(jié)果。
例如：
Albert will become liable to compulsory VAT registration when his taxable supplies during any 12-month period exceed ?79,000.
This will happen on 28 February 2014 when taxable supplies will amount to ?81,400(3,300 + 5,700 + 2,700 + 4,100 + 4,100 + 5,600 + 4,300 + 12,100 + 7,600 + 8,500 + 9,700 + 13,700).
Albert will have to notify HM Revenue and Customs by 30 March 2014, being 30 days after the end of the period.
Registration is required from the end of the month following the month in which the limit is exceeded, so Albert will be registered from 1 April 2014 or from an agreed earlier date.
以上是VAT registration 的標(biāo)準(zhǔn)答題結(jié)構(gòu)，*9句話就給出了所需要用到的判定標(biāo)準(zhǔn)，然后再進(jìn)行題目分析。力求讓自己的句子簡(jiǎn)潔明了，避免長(zhǎng)篇大論，畢竟這也不是考ACCA P級(jí)課程。