隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　3.Income from privately-owned business operations

　　a)Recognise the income that falls within the category derived from production and business operations by private-owned household enterprises.^[2]

　　b)Recognise the costs and expenses that are and are not deductible under the actual basis of computation.^[2]

　　c)Explain the treatment of losses.^[2]

　　d)Explain the treatment of a partnership.^[2]

　　e)Explain the circumstances in which the deemed taxable income method of computation will apply.^[2]

　　Excluded topics

　　●Agricultural operations involving planting,breeding,husbandry and fishery.

　　4.Income from the provision of contracting and other services

　　a)Recognise the income that falls within the category derived from contracting,sub-contracting,leasing or sub-leasing and apply the relevant deductions.^[2]

　　b)Recognise the income that falls within the category derived from the provision of individual(personal)services and apply the relevant deductions.[2]

　　c)Recognise the income that falls within the category derived from the publishing or distribution of works(authorship,etc.)and apply the relevant deductions.^[2]

　　5.Property,investment and other sources of income

　　a) Recognise the income that falls within the category of royalties and apply the relevant deductions.^[2]

　　b) Recognise the income that falls within the category of interest,dividends and bonuses.^[2]

　　c) Recognise the income that falls within the category of rental income derived from the leasing of moveable and immovable property and apply the relevant deductions.^[2]

　　d) Recognise the income that falls within the category of income from the sale of moveable and immovable property and apply the relevant deductions.^[2]

　　e) Recognise the income that falls within the category contingency(occasional)income.^[2]

　　Excluded topics

　　●Exemptions specific to foreign individuals receiving dividend or bonus income.

　　6.The comprehensive computation of taxable income and tax liabilities

　　a)Distinguish income taxed at progressive rates and income taxed at the prescribed fixed rate.^[2]

　　b)Compute the monthly tax payable by employees,including in situations involving annual bonuses,dual employment,time apportionment and working periods of less than a month.^[2]

　　c)Compute the annual tax payable by an individual business operator,including in situations where a fixed monthly 'Salary' is paid.^[2]

　　d)Compute the annual tax payable in respect of contracting and leasing income.^[2]

　　e)Compute the fixed rate tax payable on receipts of other categories of income.^[2]

　　f)Compute the tax credit available in respect of foreign tax paid on foreign income.^[2]

　　Excluded topics

　　●Special reductions of tax allowed for taxpayers who are disabled,aged and unsupported etc.

　　7.The use of exemptions and reliefs in deferring and minimising tax liabilities

　　a)Recognise the income that is exempt from individual income tax.^[2]

　　b)Explain the exemption available on the sale of an individuals family residence.^[2]

　　c)Explain and compute the deduction available for charitable donations made by individuals.^[2]

　　d)Identify,compute and apply the right deduction/relief in given circumstances.^[2]

　　2011年ACCA考試輔導招生方案>>