F6 taxation-19

2019年ACCA考试科目及内容第一部分为基础阶段，主要分为知识课程和技能课程两个部分。

知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去实行技能阶段的详细学习搭建了一个平台。

知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。

技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。

具体课程为：第二部分为专业阶段，主要分为核心课程和选修(四选二)课程。

该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。

该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。

选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。

具体课程为：所有学生必须完成三门核心课程。

ACCA科目内容介绍(中文版)基础阶段：知识课程F1会计师与企业F1《会计师与企业》是P1《公司治理，风险管理与职业道德》和P3《商务分析》的基础。

涵盖：企业组织，公司管理，会计和报告体系，内部财务控制，人力资源管理，会计职业道德您将会学到：企业是如何运作的，会计师和审计师在企业中的作用，如何使用科学的人力资源管理方式，如何使企业和财务的各个环节的处理符合职业道德和价值观。

F2管理会计F2《管理会计》是F5《业绩管理》和P5《高级业绩管理》的基础。

涵盖：管理会计，管理信息，成本会计，预算和标准成本，业绩衡量，短期决策方法。

您将会学到：如何使学员能够处理基本的成本信息，并能向管理层提供能用作预算和决策的信息。

F3财务会计F3《财务会计》是F7《财务报告》和P2《公司报告》的基础。

涵盖：财务会计，财务信息，复式记账法，会计系统，试算平衡表，业务交易，会计事项的记录以及合并报表基础知识。

您将会学到：如何利用财务会计相关的原则和概念，使用复式记账法，编制基本的财务报表。

基础阶段：技能课程F4公司法与商法F4《公司法》与F7《财务报告》、F8《审计与认证业务》、P1《公司治理，风险管理与职业道德》、P2《公司报告》都有着一定的联系。

特许公认会计师 F6考试常用计算公式与答题方法介绍ACCA F6的标准格式的确很复杂，所以有很多同学就会自己创造一种新的格式，或者是直接使用恒等式得出计算结果。

确实最后那个数字是正确的，但是在F6的考试中那个数字恰巧不是很重要。

那么临考前有什么办法能够帮助自己多拿几分呢？浦江财经为你介绍特许公认会计师F6考试常用计算公式与答题方法。

大家在做题的时候发现考官给的标准答案后面附带了很多的“NOTE”。

这些“NOTE”其实并不是ACCA考试答案的一部分，而只是考官关于题目考点的解释。

那么我们应该在什么时候写“NOTE”呢？通常情况下在计算中遇到“exempt income”, “exempt benefit”以及capital gain计算的“exempt asset”的时候才需要写“NOTE”。

NOTE不需要写的长篇大论，通常推荐用一句话把事情表达清楚就可以了，毕竟通常这些条目只有half Mark。

Adjustment of trading profit Trading profit 的调整是考试当中的重要考点，但是考生的得分率通常都不尽人意，为什么会这样呢？1、格式书写不符合规范如下是案列trading profit 调整的固定提问方式：Where a question requires the adjustment of profits, candidates will be told in there quire ments what figure to start their computation with (normally the net profit figure for an unincorporated business, or the profit before taxation figure for a limited company). They will also be told that they should list all of the items referred to in the notes to the question, indicating by the use of zero (0) any items, which do not require adjustment. Please see the end of this article for different wording used in variant papers.考生会被要求从一个固定的数字开始调整。

浅谈对acca的认识ACCA在国内受到热捧，是非常适合大学生考取的国际高端财经证书。

下面就带大家认识一下ACCA比较重要的几点。

1）全面完善的课程体系。

ACCA课程使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识，提升分析能力并拓宽战略思维。

2）理论与实际的密切结合。

ACCA的专业资格是理论知识与实际经验的高度紧密结合。

新考试大纲充分表达了雇主和专业人士的意见，反映了现代商务社会对财会人员的要求。

3）对专业价值和职业操守的重点强调。

ACCA创举性地开设了在线职业操守训练课程，它给予学员一系列的职业操守的理念，并设置了多个自我测试题，检验学员职业操守的价值观和行为。

取得ACCA会员资格要完成三个“E”，即通过考试、完成在线职业操守训练课程、并取得三年相关工作经验。

4）国际标准与本地实情的和谐统一。

ACCA考试大纲以国际会计准则/国际财务报告准则和国际审计准则作为依据设计考试内容，并提供了包括中国在内的40多种不同国家和地区的法律与税务方面的试卷，这使得ACCA成为最切合中国实际的国际性会计师资格。

5）公平一致的考试标准。

ACCA的专业资格考试采用全球统一标准，即统一教材、统一考试、统一评卷，最后会员取得全球统一的证书。

6）遍布全球的考点网络。

学员在一个国家向ACCA注册后，可根据需要在全球350多个考点中选择、更换适合自己的考试中心。

7）认证与学位的相互补充。

ACCA在全球范围内寻求与优秀院校的广泛合作。

满足一定的条件后，ACCA学员将有机会获得英国牛津-布鲁克斯大学应用会计理学士学位。

8）灵活的学习方式。

学员可以根据自己的实际情况，选择参加培训班或自修以及网上培训来完成ACCA考试。

急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程。

This presentation will start with an overview of the F6(MLA) Taxation syllabus, as well as of the examinable legislation and details of the exam format.In the second part of the presentation, I will discuss some areas where candidates typically do well/struggle based on my experience of candidates’performance in this paper.The purpose of the F6 (MLA) Taxation syllabus is to introduce candidates to the Maltese tax system and to cover the core areas of the main taxes in Malta as they affect both individuals and companies.The F6 (MLA) Taxation syllabus and study guide can be found on the ACCA website at the following link:/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f6/syllabus-study-guide/f6-syllabus-study-guide-malta-mla.html#More specifically,the key areas of the F6 (MLA) Taxation syllabus are the following:•The Maltese tax system and its administration•Individual income tax•Corporate income tax•Tax liabilities on the disposal of capital assets•Social security contributions•Value added taxWhile the exam will always touch upon each of these areas to some degree, and therefore none of these areas ought to be overlooked, it is of course immediately apparent from past papers that certain areas of the syllabus carry more weight than others. For instance, income tax as it applies to individuals and companiesinvariably features far more prominently than social security contributions.This diagram is reproduced from the F6 (MLA) Taxation syllabus and study guide, and illustrates in diagrammatical form the key syllabus areas covered by thepaper.The tax rates and allowances tables provide the tax rates which candidates are to use in a given exam sitting.The 2016 tax rates and allowances tables to be used for F6 (MLA) Taxation exams in June and December 2017 are published on the ACCA global website at the following link:-/content/dam/acca/global/PDF-students/acca/f6/examdocs/f6-mla-examdocs-2017.pdfAs an example of the application of the cut-off rules, on 8 August 2017 legal notice 205 of 2017 was published, whereby a number of updates were effected to the Fringe Benefit Rules. As these amendments were passed before 30 September 2017, they will become examinable as from the June and December 2018 papers. Anything enacted after 30 September 2017 will not be examinable until the 2019 papers.Usually, questions in F6 (MLA) Taxation will refer to the current year. However, even if an earlier and/or later year is tested, candidates shouldapply the same legislation.The F6 (MLA) Taxation exam is predominantly computational. However, there will still be narrative elements where candidates will be required to explain or discuss tax issues.No changes are envisaged to the “new” exam format that has come into effect as from the 2015 papers, which will remain as 15 x 2 mark multiple-choice questions, 4 x 10 mark questions and 2 x 15 mark questions in line with what ispublished in the study guide.ACCA has removed the restriction relating to the 15 additional minutes of reading time, so that while the time considered necessary to complete these exams remains at 3 hours, candidates may use the additional 15 minutes as they choose. ACCA encourages students to take time to read questions carefully and to plan answers but once the exam time has started, there are no additional restrictions as to when candidates may start writing in their answer books.Time should be taken to ensure that all the information and exam requirements are properly read and understood.Proper time management is of course essential, and candidates are advised not to spend disproportionate amounts of time on any single question. Having said that, it is my personal view as examiner that the F6 (MLA) Taxation paper is notunduly time pressured.The multiple choice questions (MCQs) should be given due attention and treated as mini-questions in their own right. They account for 30% of the overall mark and therefore typically make a key contribution to thecandidate’s overall exam success or failure.There is a useful article on the ACCA global website in relation to Multiple choice questions, which is available at the following link:/uk/en/student/exam-support-resources/fundamentals-exams-study-resources/f4/technical-articles/mcq-dec14.htmlThis gives candidates important generic information on answering multiple choicequestions (Section A of this paper), so they should be encouraged to read it.It is of course very important that candidates use up-to-date learning materials applicable to the exam session that they are preparing for.Therefore, an annual revision / update exercise to the learning materials ought to be conducted. It is important to note that although the syllabus and study guide document might indicate that there have been no updates to the syllabus, the actual content of the syllabus areas will likely be subject to changes at least to some degree e.g. new / updated tax rates and computational rules.To link back to the previous example of the new legal notice amending the Fringe Benefit Rules, the syllabus and study guide for 2018 will most likely not show any changes for 2018 in this respect (because what is examinable i.e. the application of the Fringe Benefit Rules in this case, has not itself changed) –however the learning materials must of course be updated to take into account the rules asamended.Candidates that attend courses at tuition providers certainly do have the advantage of covering the exam material from expert tutors. It is not enough, however, to participate in such a course. Self-study and regular practice are of key importance.Candidates should be reminded that, in order to maximise one’s success in the exam, study and question practice time at home are necessary and indeedindispensable.While transfers of controlling share interests have been an area of weakness in several exam sessions, a marked improvement was noted inthe last exam session (June 2017).Failing to read the requirement can result in some candidates wasting valuable time providing calculations for things the requirement specifically said to ignore (such as inflation allowance for capital gains computations). Likewise, in section B, if for example the requirement verb is “state”, candidates should just provide a very succinct answer (typically no more than one sentence) rather than wasting time by writing more, for which no marks will be awarded.Candidates should also refer to the mark allocation as an indicative guide as to how much they should write in their answer.Also for section B, some candidates fail to present organised answers with workings clearly shown. Candidates should be reminded that the answer to each question in Section B should be started on a new page, with workings properly numbered so that it is clear to which question part they relate. Also, candidates should be advised to give careful thought to the layout and organisation of their answers during the examination.Sometimes, candidates have illegible handwriting which makes theiranswers difficult to mark.Finally, this slide sets out some basic advice for those who are new to teaching F6.First of all, I would encourage tutors to make the most of the resources available on the ACCA website.You should be guided by the syllabus and study guide in particular to make sure that you are using up to date learning materials. As previously mentioned, learning materials should cover both the taught phase (namely the core knowledge) as well as the revision phase (including exam-standard questions based on past papers and guidance on exam technique). As tutors, you should also ensure that the course you are running again provides for sufficient time for candidates to learn the core knowledge as well as to practice exam-standard questions.As regards exam-standard questions, a particularly useful resource is the past exams with suggested answers and marking scheme that are available on the ACCA website. It is particularly important that you familiarise yourself with thecurrent exam format, which has been in place since the June 2015 paper.I would also advise you not to underestimate Section A of the exam, consisting of multiple choice questions, as this represents 30% of the overall mark and can make all the difference between a pass and a fail.Finally, I reiterate the point made earlier that as tutors you should reinforce the message that attending the course alone is not enough for success. Candidates need to revise at home and make time to practice exam-standard questions in order to be successful.Q&A time。

Error MessagesF9001 Error internal function call.F9002 Error internal RTOS function callF9003 WatchdogF9004 Hardware trapF8000 Fatal hardware errorF8010 Autom. commutation: Max. motion range when moving back F8011 Commutation offset could not be determinedF8012 Autom. commutation: Max. motion rangeF8013 Automatic commutation: Current too lowF8014 Automatic commutation: OvercurrentF8015 Automatic commutation: TimeoutF8016 Automatic commutation: Iteration without resultF8017 Automatic commutation: Incorrect commutation adjustment F8018 Device overtemperature shutdownF8022 Enc. 1: Enc. signals incorr. (can be cleared in ph. 2) F8023 Error mechanical link of encoder or motor connectionF8025 Overvoltage in power sectionF8027 Safe torque off while drive enabledF8028 Overcurrent in power sectionF8030 Safe stop 1 while drive enabledF8042 Encoder 2 error: Signal amplitude incorrectF8057 Device overload shutdownF8060 Overcurrent in power sectionF8064 Interruption of motor phaseF8067 Synchronization PWM-Timer wrongF8069 +/-15Volt DC errorF8070 +24Volt DC errorF8076 Error in error angle loopF8078 Speed loop error.F8079 Velocity limit value exceededF8091 Power section defectiveF8100 Error when initializing the parameter handlingF8102 Error when initializing power sectionF8118 Invalid power section/firmware combinationF8120 Invalid control section/firmware combinationF8122 Control section defectiveF8129 Incorrect optional module firmwareF8130 Firmware of option 2 of safety technology defectiveF8133 Error when checking interrupting circuitsF8134 SBS: Fatal errorF8135 SMD: Velocity exceededF8140 Fatal CCD error.F8201 Safety command for basic initialization incorrectF8203 Safety technology configuration parameter invalidF8813 Connection error mains chokeF8830 Power section errorF8838 Overcurrent external braking resistorF7010 Safely-limited increment exceededF7011 Safely-monitored position, exceeded in pos. DirectionF7012 Safely-monitored position, exceeded in neg. DirectionF7013 Safely-limited speed exceededF7020 Safe maximum speed exceededF7021 Safely-limited position exceededF7030 Position window Safe stop 2 exceededF7031 Incorrect direction of motionF7040 Validation error parameterized - effective thresholdF7041 Actual position value validation errorF7042 Validation error of safe operation modeF7043 Error of output stage interlockF7050 Time for stopping process exceeded8.3.15 F7051 Safely-monitored deceleration exceeded (159)8.4 Travel Range Errors (F6xxx) (161)8.4.1 Behavior in the Case of Travel Range Errors (161)8.4.2 F6010 PLC Runtime Error (162)8.4.3 F6024 Maximum braking time exceeded (163)8.4.4 F6028 Position limit value exceeded (overflow) (164)8.4.5 F6029 Positive position limit exceeded (164)8.4.6 F6030 Negative position limit exceeded (165)8.4.7 F6034 Emergency-Stop (166)8.4.8 F6042 Both travel range limit switches activated (167)8.4.9 F6043 Positive travel range limit switch activated (167)8.4.10 F6044 Negative travel range limit switch activated (168)8.4.11 F6140 CCD slave error (emergency halt) (169)8.5 Interface Errors (F4xxx) (169)8.5.1 Behavior in the Case of Interface Errors (169)8.5.2 F4001 Sync telegram failure (170)8.5.3 F4002 RTD telegram failure (171)8.5.4 F4003 Invalid communication phase shutdown (172)8.5.5 F4004 Error during phase progression (172)8.5.6 F4005 Error during phase regression (173)8.5.7 F4006 Phase switching without ready signal (173)8.5.8 F4009 Bus failure (173)8.5.9 F4012 Incorrect I/O length (175)8.5.10 F4016 PLC double real-time channel failure (176)8.5.11 F4017 S-III: Incorrect sequence during phase switch (176)8.5.12 F4034 Emergency-Stop (177)8.5.13 F4140 CCD communication error (178)8.6 Non-Fatal Safety Technology Errors (F3xxx) (178)8.6.1 Behavior in the Case of Non-Fatal Safety Technology Errors (178)8.6.2 F3111 Refer. missing when selecting safety related end pos (179)8.6.3 F3112 Safe reference missing (179)8.6.4 F3115 Brake check time interval exceeded (181)Troubleshooting Guide | Rexroth IndraDrive Electric Drivesand ControlsI Bosch Rexroth AG VII/XXIITable of ContentsPage8.6.5 F3116 Nominal load torque of holding system exceeded (182)8.6.6 F3117 Actual position values validation error (182)8.6.7 F3122 SBS: System error (183)8.6.8 F3123 SBS: Brake check missing (184)8.6.9 F3130 Error when checking input signals (185)8.6.10 F3131 Error when checking acknowledgment signal (185)8.6.11 F3132 Error when checking diagnostic output signal (186)8.6.12 F3133 Error when checking interrupting circuits (187)8.6.13 F3134 Dynamization time interval incorrect (188)8.6.14 F3135 Dynamization pulse width incorrect (189)8.6.15 F3140 Safety parameters validation error (192)8.6.16 F3141 Selection validation error (192)8.6.17 F3142 Activation time of enabling control exceeded (193)8.6.18 F3143 Safety command for clearing errors incorrect (194)8.6.19 F3144 Incorrect safety configuration (195)8.6.20 F3145 Error when unlocking the safety door (196)8.6.21 F3146 System error channel 2 (197)8.6.22 F3147 System error channel 1 (198)8.6.23 F3150 Safety command for system start incorrect (199)8.6.24 F3151 Safety command for system halt incorrect (200)8.6.25 F3152 Incorrect backup of safety technology data (201)8.6.26 F3160 Communication error of safe communication (202)8.7 Non-Fatal Errors (F2xxx) (202)8.7.1 Behavior in the Case of Non-Fatal Errors (202)8.7.2 F2002 Encoder assignment not allowed for synchronization (203)8.7.3 F2003 Motion step skipped (203)8.7.4 F2004 Error in MotionProfile (204)8.7.5 F2005 Cam table invalid (205)8.7.6 F2006 MMC was removed (206)8.7.7 F2007 Switching to non-initialized operation mode (206)8.7.8 F2008 RL The motor type has changed (207)8.7.9 F2009 PL Load parameter default values (208)8.7.10 F2010 Error when initializing digital I/O (-> S-0-0423) (209)8.7.11 F2011 PLC - Error no. 1 (210)8.7.12 F2012 PLC - Error no. 2 (210)8.7.13 F2013 PLC - Error no. 3 (211)8.7.14 F2014 PLC - Error no. 4 (211)8.7.15 F2018 Device overtemperature shutdown (211)8.7.16 F2019 Motor overtemperature shutdown (212)8.7.17 F2021 Motor temperature monitor defective (213)8.7.18 F2022 Device temperature monitor defective (214)8.7.19 F2025 Drive not ready for control (214)8.7.20 F2026 Undervoltage in power section (215)8.7.21 F2027 Excessive oscillation in DC bus (216)8.7.22 F2028 Excessive deviation (216)8.7.23 F2031 Encoder 1 error: Signal amplitude incorrect (217)VIII/XXII Bosch Rexroth AG | Electric Drivesand ControlsRexroth IndraDrive | Troubleshooting GuideTable of ContentsPage8.7.24 F2032 Validation error during commutation fine adjustment (217)8.7.25 F2033 External power supply X10 error (218)8.7.26 F2036 Excessive position feedback difference (219)8.7.27 F2037 Excessive position command difference (220)8.7.28 F2039 Maximum acceleration exceeded (220)8.7.29 F2040 Device overtemperature 2 shutdown (221)8.7.30 F2042 Encoder 2: Encoder signals incorrect (222)8.7.31 F2043 Measuring encoder: Encoder signals incorrect (222)8.7.32 F2044 External power supply X15 error (223)8.7.33 F2048 Low battery voltage (224)8.7.34 F2050 Overflow of target position preset memory (225)8.7.35 F2051 No sequential block in target position preset memory (225)8.7.36 F2053 Incr. encoder emulator: Pulse frequency too high (226)8.7.37 F2054 Incr. encoder emulator: Hardware error (226)8.7.38 F2055 External power supply dig. I/O error (227)8.7.39 F2057 Target position out of travel range (227)8.7.40 F2058 Internal overflow by positioning input (228)8.7.41 F2059 Incorrect command value direction when positioning (229)8.7.42 F2063 Internal overflow master axis generator (230)8.7.43 F2064 Incorrect cmd value direction master axis generator (230)8.7.44 F2067 Synchronization to master communication incorrect (231)8.7.45 F2068 Brake error (231)8.7.46 F2069 Error when releasing the motor holding brake (232)8.7.47 F2074 Actual pos. value 1 outside absolute encoder window (232)8.7.48 F2075 Actual pos. value 2 outside absolute encoder window (233)8.7.49 F2076 Actual pos. value 3 outside absolute encoder window (234)8.7.50 F2077 Current measurement trim wrong (235)8.7.51 F2086 Error supply module (236)8.7.52 F2087 Module group communication error (236)8.7.53 F2100 Incorrect access to command value memory (237)8.7.54 F2101 It was impossible to address MMC (237)8.7.55 F2102 It was impossible to address I2C memory (238)8.7.56 F2103 It was impossible to address EnDat memory (238)8.7.57 F2104 Commutation offset invalid (239)8.7.58 F2105 It was impossible to address Hiperface memory (239)8.7.59 F2110 Error in non-cyclical data communic. of power section (240)8.7.60 F2120 MMC: Defective or missing, replace (240)8.7.61 F2121 MMC: Incorrect data or file, create correctly (241)8.7.62 F2122 MMC: Incorrect IBF file, correct it (241)8.7.63 F2123 Retain data backup impossible (242)8.7.64 F2124 MMC: Saving too slowly, replace (243)8.7.65 F2130 Error comfort control panel (243)8.7.66 F2140 CCD slave error (243)8.7.67 F2150 MLD motion function block error (244)8.7.68 F2174 Loss of motor encoder reference (244)8.7.69 F2175 Loss of optional encoder reference (245)Troubleshooting Guide | Rexroth IndraDrive Electric Drivesand Controls| Bosch Rexroth AG IX/XXIITable of ContentsPage8.7.70 F2176 Loss of measuring encoder reference (246)8.7.71 F2177 Modulo limitation error of motor encoder (246)8.7.72 F2178 Modulo limitation error of optional encoder (247)8.7.73 F2179 Modulo limitation error of measuring encoder (247)8.7.74 F2190 Incorrect Ethernet configuration (248)8.7.75 F2260 Command current limit shutoff (249)8.7.76 F2270 Analog input 1 or 2, wire break (249)8.7.77 F2802 PLL is not synchronized (250)8.7.78 F2814 Undervoltage in mains (250)8.7.79 F2815 Overvoltage in mains (251)8.7.80 F2816 Softstart fault power supply unit (251)8.7.81 F2817 Overvoltage in power section (251)8.7.82 F2818 Phase failure (252)8.7.83 F2819 Mains failure (253)8.7.84 F2820 Braking resistor overload (253)8.7.85 F2821 Error in control of braking resistor (254)8.7.86 F2825 Switch-on threshold braking resistor too low (255)8.7.87 F2833 Ground fault in motor line (255)8.7.88 F2834 Contactor control error (256)8.7.89 F2835 Mains contactor wiring error (256)8.7.90 F2836 DC bus balancing monitor error (257)8.7.91 F2837 Contactor monitoring error (257)8.7.92 F2840 Error supply shutdown (257)8.7.93 F2860 Overcurrent in mains-side power section (258)8.7.94 F2890 Invalid device code (259)8.7.95 F2891 Incorrect interrupt timing (259)8.7.96 F2892 Hardware variant not supported (259)8.8 SERCOS Error Codes / Error Messages of Serial Communication (259)9 Warnings (Exxxx) (263)9.1 Fatal Warnings (E8xxx) (263)9.1.1 Behavior in the Case of Fatal Warnings (263)9.1.2 E8025 Overvoltage in power section (263)9.1.3 E8026 Undervoltage in power section (264)9.1.4 E8027 Safe torque off while drive enabled (265)9.1.5 E8028 Overcurrent in power section (265)9.1.6 E8029 Positive position limit exceeded (266)9.1.7 E8030 Negative position limit exceeded (267)9.1.8 E8034 Emergency-Stop (268)9.1.9 E8040 Torque/force actual value limit active (268)9.1.10 E8041 Current limit active (269)9.1.11 E8042 Both travel range limit switches activated (269)9.1.12 E8043 Positive travel range limit switch activated (270)9.1.13 E8044 Negative travel range limit switch activated (271)9.1.14 E8055 Motor overload, current limit active (271)9.1.15 E8057 Device overload, current limit active (272)X/XXII Bosch Rexroth AG | Electric Drivesand ControlsRexroth IndraDrive | Troubleshooting GuideTable of ContentsPage9.1.16 E8058 Drive system not ready for operation (273)9.1.17 E8260 Torque/force command value limit active (273)9.1.18 E8802 PLL is not synchronized (274)9.1.19 E8814 Undervoltage in mains (275)9.1.20 E8815 Overvoltage in mains (275)9.1.21 E8818 Phase failure (276)9.1.22 E8819 Mains failure (276)9.2 Warnings of Category E4xxx (277)9.2.1 E4001 Double MST failure shutdown (277)9.2.2 E4002 Double MDT failure shutdown (278)9.2.3 E4005 No command value input via master communication (279)9.2.4 E4007 SERCOS III: Consumer connection failed (280)9.2.5 E4008 Invalid addressing command value data container A (280)9.2.6 E4009 Invalid addressing actual value data container A (281)9.2.7 E4010 Slave not scanned or address 0 (281)9.2.8 E4012 Maximum number of CCD slaves exceeded (282)9.2.9 E4013 Incorrect CCD addressing (282)9.2.10 E4014 Incorrect phase switch of CCD slaves (283)9.3 Possible Warnings When Operating Safety Technology (E3xxx) (283)9.3.1 Behavior in Case a Safety Technology Warning Occurs (283)9.3.2 E3100 Error when checking input signals (284)9.3.3 E3101 Error when checking acknowledgment signal (284)9.3.4 E3102 Actual position values validation error (285)9.3.5 E3103 Dynamization failed (285)9.3.6 E3104 Safety parameters validation error (286)9.3.7 E3105 Validation error of safe operation mode (286)9.3.8 E3106 System error safety technology (287)9.3.9 E3107 Safe reference missing (287)9.3.10 E3108 Safely-monitored deceleration exceeded (288)9.3.11 E3110 Time interval of forced dynamization exceeded (289)9.3.12 E3115 Prewarning, end of brake check time interval (289)9.3.13 E3116 Nominal load torque of holding system reached (290)9.4 Non-Fatal Warnings (E2xxx) (290)9.4.1 Behavior in Case a Non-Fatal Warning Occurs (290)9.4.2 E2010 Position control with encoder 2 not possible (291)9.4.3 E2011 PLC - Warning no. 1 (291)9.4.4 E2012 PLC - Warning no. 2 (291)9.4.5 E2013 PLC - Warning no. 3 (292)9.4.6 E2014 PLC - Warning no. 4 (292)9.4.7 E2021 Motor temperature outside of measuring range (292)9.4.8 E2026 Undervoltage in power section (293)9.4.9 E2040 Device overtemperature 2 prewarning (294)9.4.10 E2047 Interpolation velocity = 0 (294)9.4.11 E2048 Interpolation acceleration = 0 (295)9.4.12 E2049 Positioning velocity >= limit value (296)9.4.13 E2050 Device overtemp. Prewarning (297)Troubleshooting Guide | Rexroth IndraDrive Electric Drivesand Controls| Bosch Rexroth AG XI/XXIITable of ContentsPage9.4.14 E2051 Motor overtemp. prewarning (298)9.4.15 E2053 Target position out of travel range (298)9.4.16 E2054 Not homed (300)9.4.17 E2055 Feedrate override S-0-0108 = 0 (300)9.4.18 E2056 Torque limit = 0 (301)9.4.19 E2058 Selected positioning block has not been programmed (302)9.4.20 E2059 Velocity command value limit active (302)9.4.21 E2061 Device overload prewarning (303)9.4.22 E2063 Velocity command value > limit value (304)9.4.23 E2064 Target position out of num. range (304)9.4.24 E2069 Holding brake torque too low (305)9.4.25 E2070 Acceleration limit active (306)9.4.26 E2074 Encoder 1: Encoder signals disturbed (306)9.4.27 E2075 Encoder 2: Encoder signals disturbed (307)9.4.28 E2076 Measuring encoder: Encoder signals disturbed (308)9.4.29 E2077 Absolute encoder monitoring, motor encoder (encoder alarm) (308)9.4.30 E2078 Absolute encoder monitoring, opt. encoder (encoder alarm) (309)9.4.31 E2079 Absolute enc. monitoring, measuring encoder (encoder alarm) (309)9.4.32 E2086 Prewarning supply module overload (310)9.4.33 E2092 Internal synchronization defective (310)9.4.34 E2100 Positioning velocity of master axis generator too high (311)9.4.35 E2101 Acceleration of master axis generator is zero (312)9.4.36 E2140 CCD error at node (312)9.4.37 E2270 Analog input 1 or 2, wire break (312)9.4.38 E2802 HW control of braking resistor (313)9.4.39 E2810 Drive system not ready for operation (314)9.4.40 E2814 Undervoltage in mains (314)9.4.41 E2816 Undervoltage in power section (314)9.4.42 E2818 Phase failure (315)9.4.43 E2819 Mains failure (315)9.4.44 E2820 Braking resistor overload prewarning (316)9.4.45 E2829 Not ready for power on (316)。

Income tax 计算格式Non‐savings income Savings income Dividend income Trading profit X X Employment income X X Property business income X X Savings (x100/80)X X Dividends (x100/90)X X Total income X X X X Less: qualifying interest paid(X)(X) Net income X X X X Less: personal allowance(10000+‐)(X) Txable income X X X X Income tax liability X Less tax suffered at sourceDividends (10%)XSavings (20%)XPAYE (20‐45%)X(X) Income tax payable X Trading Profit(only for self‐employed)个税Profit Before Taxation X Add: Non‐deductible expenditure X Less: Income under other schedules(X)Interest Income(X)Dividend Income(X)Rent Income(X)Profit on disposal of non‐current(X) Less: Capital Allowance (私用扣WDA; AIA asset; FYA; BC/BA(X) Tax adjusted Trading Profit X Employment Income X Salary货币收入X Bonus货币收入XCommission货币收入X Add:Benefit in kind非货币收入X Less: Allowable deduction如OPC职位养老金(X) Employment Income XTaxable benefit on not‐job related living accommodation X General Charge = Annual value & Rent paid by the employer，取高值X Add:Additional charge = (Cost ‐ £75,000) * official interest rate X这里，如购买日‐第一次出租<6年，取Cost；>6年，取第一次出租时MV Less: Job related part(X) Less: Rent paid by employee(X)XMileage AllowanceEmployer Paid X Less: HMRC 10,000 at 45p; > 10,000 at 25p(X) Taxable benefit X Or Allowable deduction(X) Capital Gain TaxGross proceeds X Less: Incidental costs of disposal(X) Net proceeds X Less: Cost(X) Less: Enhancement expenditure包括诉讼费，建围栏(X) Capital gain/(capital loss) X/(X) Less: Individual annual exemptio11000如果已经为loss，不再扣(X) Taxable gain X/0 Capital LossCurrent gains XCY capital losses先抵扣当年损失(X)1X Capital losses b/fwd再抵扣去年损失(X)2X Less: Individual annual exemptio11000(X) Taxable gain如net loss,可带去次年X Part disposalProceeds of part disposal A Less: selling costs(X) Net proceeds X Less: Original cost of whole asseA/(A+B) = C(C) Chargeable gain X Gift Relief (纯赠送)A: Disposal proceeds MVLess: Cost(X)Capital Gain X'Less: Gift Relief(X')Chargeable Gain (Donor No gain/No loss) 00 B:Base cost of asset = MV – Gift Relief(Rest of the gain is rolled over into the base cost for a subsequent disposal of the asset) Gift Relief for sale under value (半卖半送)A: Disposal proceeds MVLess: Cost (X)Capital Gain X1先算X2，倒退得X1X1Less: Gift Relief for sale at under value (Balancing Figure)(X)Chargeable Gain X2(X2=Actual consideration ‐ cost)X2 B:Base cost of asset = MV – Gift Relief for sale at under value = consideration(Rest of the gain is rolled over into the base cost for a subsequent disposal of the asset)Gift of shares 难点！Free hold property CBA & CALeasehold property CBA & CAStock流动资产，都不是Debtors T/R，流动资产，都不是Investments CAPlant (cost & proceeds <6000Non wasting chattel, exemptCreditors T/P, Liability，都不是Lifetime tax: proformaGift X Less: AE (X) Less: AE b/f (X) Net gift after exemptions X Less: Nil band remaining:Nil band at date of gift X*less: CLTs in last 7 years be(X)(X)X Tax@20% (or 20/80) X * Nil band for 2014/15 is 325,000Death tax: proformaGross CLT/PET X Less: nil band remaining: Nil band on death325000Less: GCTs in 7 years before gift(X)Nil band remaining(X)X Tax @ 40% IHT IHT Less: taper relief% × IHT (X)(X)XLess: lifetime tax (on CLT) (X) Death tax due X Death estate: proformaCHARGEABLE ESTATE XLess: nil band remaining: Nil band on death325000Less: GCTs in 7 years before death(X)Nil band remaining(X)X Tax @ 40% IHT IHT Corporation tax 计算格式Trading Profits(accruals)X Investment Income (accruals)(accruals)X Property Business Income (accruals)(accruals)X Net chargeable gains (receipts)(cash basis)X Less: Qualifying charitable donations (payments)(cash basis)(X) Taxable total profits X PLUS: Franked Investment In非关联企业(<50%)分红X Augmented Profits (for tax rate only)X Trading profit企税Profit before taxation X Add: Non‐deductible expenditure X Less:Income under other schedules(X) Less: Capital allowance – P&M(X) Trading Profit X Investment IncomeInterest income (actual cash amount received gross by companies)Less: Interest payable for underpaid / overdue taxLess: Property loan interest*所有非经营活动产生的利息，都从Invest income下减去Chargeable Gains ₤Proceeds X Less: Incidental cost on disposal (X) Allowable expenditure X Less: cost (X) Less: incidental cost on purchase(X) Less: improvement (X) Unindexed Gain X Less: Indexation allowance (IA)(% increase in RPI to 3 d.p. x Allowable expenditure) (X) Indexed gain X Less: Rollover relief (X) Less: Capital loss – current period (X) – carried forward (X) Chargeable Gain X PAYE tax codeAllowances:Personal allowances XHigher rate relief XExpense deductions X X Less: DeductionsBenefits XUntaxed income XTax under payments b/f gross up (x100/20 or 100/4上一年少交的税X(X) Allowance to set against pay XL ‐ Tax code for born after 5 Apr 1948P ‐ Tax code for born between 6 Apr 1938 ‐ 5 Apr 1948Y ‐ Tax code for born before 6 Apr 1938。

Deloitte 的提问1.Please prepare a short paragraph to describe why you are interested in your selected job position and what career objectives you want to achieve in Deloitte. (no more than 300 words ) 我在学习ACCA的课程中对F6税务（英国）特别感兴趣，而且在F6的考试中取得高分。

后来在课下对中国税务也做了一些了解。

而德勤在税务方面的业务做得非常成功，所以我对德勤的税务很关注，也特别有意向进德勤工作。

现在我正在学习中国的税务，在未来的工作中，我想学更多关于中国税务方面的专业知识，希望自己能在税务上有很明显的进步，而德勤在税务方面的服务很全面，能为我提供一个很好的学习平台，并且德勤的客户来自各个行业，能让我广泛涉猎各个行业的税务。

我勤奋且学习能力很棒，在工作中能很快适应各个项目并高效完成任务，为德勤创造价值。

在未来我计划在税务方面取得一番成就，努力成为3i人才，（insightful洞见,integreated融合和创新innovative）.I was very interested in taxation when I was learning F6-taxation(UK) of ACCA, and I got a high marks in the F6 test. After that I also do some understanding of China tax code. Deloitte has got a great success in the tax business, so I am very interested in the tax services of Deloitte and have the intention to work for Deloitte.Now I'm learning China tax code. In the future, I want to gain knowledge in the Chinese taxation system, and hope I can learn even more. The tax services of Deloitte are very comprehensive, so this job position can provide me with a good learning platform. And Deloitte’s customers come from various industries, which will allow me to come into contact with the tax laws of various industries. I am diligent and have a great learning ability, so that I can quickly adapt to the various projects in the work and efficiently complete tasks, to create value for Deloitte. In the future I hope to make achievements in taxation and be for you a 3i talent (insightful, integrated and innovative).2.A client s CEO wants your recommendation on how to grow their business profitability. How will you prepare for this?For those of client‘s Co who have built successful businesses, they may be wondering how to take the next step and grow their business beyond its current status. There are several possibilities:1. Open another location- However，physical expansion isn't always the best growth answer without carefulresearch, planning and number-planning2. Form an alliance-Aligning themselves with a similar type of business can be a powerful way to expandquickly3. License their product-This can be an effective, low-cost growth medium, particularly if they have a serviceproduct or branded product4. Diversify-Diversifying their product or service lineDepend on the type of business they own, their available resources, and how much money, time and sweat equity they're willing to invest all over again, I’ll choose the proper one (or ones) for their business.。

ACCA F阶段与P阶段共16门科目简介第一部分为基础阶段，主要分为知识课程和技能课程两个部分。

知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习打下坚实的地基。

知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。

技能课程共有六门课程，广泛的涵盖了一名注册会计师所涉及的知识领域及必须掌握的技能。

知识课程FUNDAMENTALS——KNOWLEDGEF1 会计师与企业Accountant in Business （AB）F2 管理会计Management Accounting （MA）F3 财务会计Financial Accounting （FA）技能课程FUNDAMENTALS——SKILLSF4 公司法与商法Corporate and Business Law （CL）F5 业绩管理Performance Management （PM）F6 税务Taxation （TX）F7 财务报告Financial Reporting （FR）F8 审计与认证业务Audit and Assurance （AA）F9 财务管理Financial Management （FM）第二部分为专业阶段，主要分为核心课程和选修（选二）课程。

该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。

该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。

选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。

核心课程PROFESSIONAL——ESSENTIALSP1 专业会计师Professional Accountant （PA）P2 公司报告Corporate Reporting （CR）P3 商务分析Business Analysis （BA）选修课程PROFESSIONAL——OPTIONS（四门任选二门）P4 高级财务管理Advanced Financial Management （AFM）P5 高级业绩管理Advanced Performance Management （APM）P6 高级税务Advanced Taxation （ATX）P7 高级审计与认证业务Advanced Audit and Assurance （AAA）Written by first intuition China（第一直觉教育ACCA）。

ACCA成建制本科教学课程设置探析作者：张横峰来源：《财会通讯》2012年第28期ACCA是目前世界上最具影响力的会计师组织之一，拥有会员超过了二十五万人。

1998年，ACCA英国中心与我国6所大学合办了ACCA培训中心，而目前在中国拥有超过20000名会员及34000名学员，将近50所高校及机构开设了ACCA成建制班，呈迅速发展之势。

理由是一方面我国高校ACCA成建制班为国家培养和造就了大批具有国际视野、国内外会计专业知识背景、具有国际竞争力、被国际认可的高级财务与会计人才；另一方面ACCA课程被国际社会广泛认为其相对全面、完善及先进兼备，已经被联合国采纳作为全球会计教育的蓝本。

余姿颖、叶妮（2009）就认为ACCA课程设置是在进行广泛调研的基础上，征询了政府有关部门、学员和各行业的雇主的意见后综合而成的，充分反映了现代社会对财会人员的要求，具有全面、完善、综合性强等特点。

张锦秀（1998）认为我国对注册会计师的培养应该参考ACCA的培养模式，ACCA教育配备了紧跟形势、贴近实际、操作性强、便于自学的教材。

但是，国内很多ACCA一线任课教师在长期实践中发现ACCA课程设置固然有其优点，但由于我国国情与英国等发达国家不同，会计准则有差别，多数学生毕业仍在国内就业，再加上教育教学方法上的差别，就目前的国内ACCA教学课程设置的现状来看，ACCA本科教学内容仍存在一些亟待解决的问题。

古利平（2010）认为ACCA的课程设置主要是针对在职人士的，因为他们已经有了一定的学识基础和实践经验，而对在校学生有较大的挑战，因为在校学生对许多问题缺乏实践的背景，也增加了学习难度。

马兰（2010）认为ACCA课程设置存在两方面的问题，一是课程设置导致学生国内会计知识的缺失，二是课程置换导致学生知识体系不完整。

因此，众多学者及一线教学任课教师在肯定ACCA教育培养模式的同时，也发现其不足。

为了研究ACCA成建制班课程设置体系，笔者走访了国内上海财经大学、江西财经大学与南昌大学，并向上海财经大学、江西财经大学和南昌大学的部分ACCA学生询问了相关问题，对部分问题采用了调查问卷形式进行调研。