ACCA ATX課程Part A有出現(xiàn)知識(shí)點(diǎn)的修改嗎？

在備考ACCA考試的時(shí)候，學(xué)員要重視ACCA考試的每一個(gè)知識(shí)點(diǎn)的內(nèi)容。ACCA考試考綱學(xué)習(xí)是學(xué)員必須要做到的，那么，ACCA ATX課程Part A有出現(xiàn)知識(shí)點(diǎn)的修改嗎？

acca考試

根據(jù)ACCA協(xié)會(huì)zui新的考綱要求，ACCA ATX課程的部分知識(shí)點(diǎn)出現(xiàn)了考綱的調(diào)整。Part A 中Knowledge and understanding of the UK  tax system through the study of more advanced topics within the taxes studied previously and the study of stamp taxes出現(xiàn)了知識(shí)點(diǎn)的調(diào)整，具體如下：


A4c: New exclusion added:

新增

-Restrictions on the repayment of losses incurred by small and medium sized enterprises (SMEs) arising from research and development expenditure

限制償還中小型企業(yè)因研發(fā)開(kāi)支而遭受的損失。

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