2010年12月ACCA考试考官报告(F6)

　　总体评价：大多数考生的整体成绩令人满意。然而，有一些考生并不直接回答问题，而仅仅写下他们在这门课里学到的知识。所有的考生都应该仔细地阅读题目。这次考试包括5个必答题，大多数考生回答了所有的问题。

General Comments
The overall performance of most candidates was satisfactory.Some candidates,however,simply provided what they had studied during the course without answering the question directly.All candidates should read the question carefully.The examination consisted of five compulsory questions.Most candidates attempted all five questions.

Some candidates displayed their answers poorly,with a lack of clear labelling to indicate which questions were being attempted.Each question should be started on a new page and candidates must give more thought to the layout and organisation of their answers.

Specific Comments
Question One
In part (a) it was disappointing that most candidates gave the wrong answer for the treatment of the donation even though this area has been examined previously.Some candidates did not list out those items which have no adjustment.

In part (b) many candidates could not state that any loss that has not been offset within five years would be wasted.

In part (c) some students wrote down the 90/183 days for individuals but the question asked for a definition of the term ‘resident enterprise’.

Question Two
In part (a) the answers were generally good but very few candidates were able to correctly answer about the gain from selling a small size house.

Part (b) was generally fairly answered.

Question Three
In part (a) very few candidates were able to answer correctly about the self-used vehicles for testing purpose with a deemed sale.Students are reminded that this area is important as it is very common in real life to have a similar situation.

In part (b) VAT implications were tested in connection with the disposal of fixed assets/used articles under the new VAT system.This was not answered well.Candidates should be expected to be very familiar in this area of knowledge.

Question Four
Parts (a) and (b) were generally answered well,however in part (c) many candidates incorrectly answered the filing and payment dates.

Question Five
In part (a) few candidates mentioned that it must obtain the official charitable donation receipt to qualify for the tax deduction.

In part (b) few candidates mentioned that only donations made to certain organisations can qualify for 100% relief.

In part (c) some candidates wasted their time explaining the cost-plus method rather than explaining if the donation could be excluded from the operating expenses.