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一年一度的春节越来越近了,大家是不是开始有松懈学习的迹象了呢?学习要有一定连贯性,如果断开一段时间,之前学习的效果会大打折扣,过后需要用更多时间弥补。网校特意给大家准备了《ACCA-TXUK》春节前至春节后的学习计划,大家可以根据自身情况来合理安排时间。本计划只做参考~
BT | MA | FA | LW | PM |
TX(UK) | TX(CHN) | FR | AA | FM |
SBR | SBL | AFM | APM | AAA |
◆春节前夕◆
章节名称 | 学习重点 | 学习时长 |
Chapter 2 Computing taxable income and the income tax liability | Tax exempt income Deductible interest Accrued income scheme | 2 |
Chapter 3 Employment income | Allowable deductions Statutory approved mileage allowances | 3 |
Chapter 4 Taxable and exempt benefits The PAYE system | Taxable benefits Exempt benefits The PAYE system | 2 |
Chapter 8 Capital allowances | The main pool Special rate pool | 2 |
Chapter 10 Trading losses | Losses Trade loss relief against general income Terminal trade loss relief | 3 |
Chapter 12 National insurance contributions | Scope of national insurance contributions(NICs) Class 1 and Class 1A NICs for employed persons Class 2 and Class 4 NICs for self-employed persons | 2 |
Chapter 13 Computing chargeable gains | The annual exempt amount Part disposals The damage, loss or destruction of an asset | 3 |
Chapter 17 Self assessment and payment of tax by individuals | Interest and penalties Disputes and appeals | 3 |
Chapter 18 Inheritance tax | Exemptions Basic inheritance tax planning Payment of inheritance tax | 2 |
◆春节期间◆
今年的春节可能也比较特殊,大家乖乖配合各地的疫情防控安排,在假期放松、陪伴家人朋友的同时,不要忘记学习哟~每天抽出0.5-1小时学习也是非常棒的。
闲暇的时间可以充分利用手机等电子设备, 登录网校APP看老师讲课的视频, 听完课可以做几道练习题,这样每天的学习任务就可以轻松完成了。
◆春节过后◆
春节结束之后大家也应该尽快收收心,大家应以至快的速度调整到至佳的备考状态。距离ACCA考试的时间也越来越近了,需要大家付出较多的精力去学习,反复多听多看,一定要动手做练习,多做练习题巩固提高。
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