以下时间为最后截止时间： 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2015年ACCA考试梦想成真！
收入 率 速扣数 换算系数(%) <3， 360 20 0 无 >3，360-21，000 20 0 84 >21，000-49，500 30 2，000 76 >49，500 40 7，000 68 5、稿酬所得 (1) 次入<4， 000 纳税=纳得额×率×(1-30%) =(次入-800)×20%×(1-30%) (2) 次入>4，000 纳税=纳得额×率×(1-30%) =次入额×(1-20%)×20% ×(1-30%) 6、特许权使用费所得 (1) 次入<4，000 纳税=纳得额×率=(次收入-800)×20% (2) 次入>4，000 纳税=纳得额×率=次入×(1-20%)×20% 7、利息、股息、红利所得 纳税=纳得额×率=次收入额×20% 8、财产租赁所得 纳税=纳额×率 (1) 次月入<4，000 纳额=次(月)入额-准扣-修缮费用(800元为限)-800 (2) 次(月)入>4，000 纳额=[次(月)入额-准扣-修缮费用(800元为限)]×(1-20%) 9、财产转让所得 纳税=纳额×率=(入额-财产原值-合理费)×20% 10、偶然所得 纳税=纳额×率=次入额×20% 11、其他所得 纳税=纳额×率=次入额×20% 12、特定行业职工取得的工资、薪金所得的计税 纳税=[(年工薪入/12-费用扣除标准)×率-速扣数]×12 13、在中国境内无住所个人工资薪金所得征税问题 (1)取得不满1个月的工薪所得应纳税 纳税=(当月工薪纳得额×率-速扣数)×月在中国天数/当月天数 (2)两个以上的纳税人共同取得一项所得计税 某币对人民币汇价=美元对人民币的基准汇价/纽约外汇市场美元对该种货币的汇价 14、企业经营者年薪制征个人税 纳税=[(年基本和效益收入/12-费用扣除标准)×率-速扣数]×12 推荐阅读： 如何在ACCA考试中快速得高分？ P2题型重点解析 14天通过F1经验分享 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2016年ACCA考试梦想成真！
题上几次考过了，the doctrine of privity, intention, damage, breach of contract,这几个应该不用准备简答题，案例题可能要看看damage,breach; meeting和winding up 中应该出一道题; directors 那章是重点，简答+案例，应该好好看看; redundancy有可能会代替dismissal出现。 推荐阅读： ACCA考试F6《税务》应该如何备考？ 上班族该如何学习ACCA？
Alvin runs a business selling expensive cars. Last Monday he mistakenly placed a notice on one car indicating that it was for sale for £5,000 when in fact its real price was £25,000. Bert later noticed the sign and, recognising what a bargain it was, immediately indicated to Alvin that he acc
Fred is a member of Glad Ltd, a small publishing company, holding 100 of its 500 shares; the other 400 shares are held by four other members. It has recently become apparent that Fred has set up a rival business to Glad Ltd and the other members have decided that he should be expelled from the company. To that end they propose to alter the articles of association to include a new power to ‘require any member to transfer their shares for fair value to the other members upon the passing of a resolution so to do’. Required: Advise the parties concerned whether or not the proposed change to the articles is legally enforceable and whether or not it can be used to force Fred to sell his shares. (10 marks) 【答案】 Section 21 of the Companies Act 2006 provides for the alteration of articles of association on the passing of a special resolution. However, at common law any such alteration has to be made ‘bona fide in the interest of the company as a whole’. This test involves a subjective element in that those deciding the alteration must actually believe they are acting in the interest of the company. There is additionally, however, an objective element requiring that any alteration has to be in the interest of the ‘individual hypothetical member’ (Greenhalgh v Arderne Cinemas Ltd (1951)). Whether any alteration meets this requirement depends on the facts of the particular case, but in Brown v British Abrasive Wheel Co Ltd (1919) an alteration to a company’s articles to allow the 98% majority to buy out the 2% minority shareholders was held to be invalid as not being in the interest of the company as a whole. This was in spite of the fact that the company needed additional capital and the majority shareholder was willing to provide that capital if they could gain total control of the company. In Dafen Tinplate Co Ltd v Llanelly Steel Co (1907) a minority shareholder was acting to the detriment of the company. Nonetheless, an alteration to the articles, to allow for the compulsory purchase of any member’s shares on request so to do, was also held to be too wide to be in the interest of the company as a whole. However, in Sidebottom v Kershaw Leese & Co (1920) an alteration to the articles to give the directors the power to require any shareholder, who entered into competition with the company, to sell their shares to nominees of the directors at a fair price was held to be valid. Applying the law to the facts in the problem scenario, it might seem that, as Fred is in direct competition with Glad Ltd, the alteration would be valid in line with the Sidebottom v Kershaw Leese & Co case, but it should be noted that the actual alteration to the articles goes much wider than is necessary to cover Fred’s situation as it extends to all members, whether or not they are in competition with the company. Consequently it is unlikely that the alteration would be validated by the court as being in the interest of the company as a whole on the basis of Dafen Tinplate Co Ltd v Llanelly Steel Co (1907). ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过
Ham, Sam and Tam formed a partnership to run a petrol station. The partnership agreement expressly stated that the partnership business was to be limited exclusively to the sale of petrol. In January 2008 Sam received £10,000 from the partnership’s bank drawn on its overdraft facility. He told the bank that the money was to finance a short-term partnership debt but in fact he used the money to pay for a round the world cruise. In February Tam entered into a £15,000 contract on behalf of the partnership to buy some used cars, which he hoped to sell from the garage forecourt. In March the partnership’s bank refused to honour its cheque for the payment of its monthly petrol account, on the basis that there were no funds in its account and it had reached its overdraft facility. Required: Advise Ham, Sam and Tam as to their various rights and liabilities in relation to partnership law. (10 marks) 【答案】 Sam has clearly used his powers for an unauthorised purpose. Unfortunately for the other partners they cannot repudiate his transaction with the bank, even although it was outside his actual authority. The reason being that it is within his implied authority as a partner to enter into such a transaction. As a trading partnership, all the members have the implied authority to borrow money on the credit of the firm and the bank would be under no duty to investigate the purpose to which the loan was to be put. As a result the partnership cannot repudiate the debt to the bank and each of the partners will be liable for its payment. It has to be stated, however, that Sam will be personally liable to the other partners for the £10,000 and as a further consequence of his breach of his duty not to act in any way prejudicial to the partnership business, the partnership could be wound up. Tam’s purchase of the used cars was also clearly outside of the express provision of the partnership agreement. Nonetheless the partnership would be liable as the transaction would be likely to be held to be within the implied authority of a partner in a garage business (Mercantile Credit v Garrod (1962)). Once again Tam, the partner in default of the agreement, would be liable to the other members for any loss sustained in the transaction. As regards the payment for the petrol, that is clearly within the ambit of the partnership and the members are all liable for non-payment. If the partnership cannot pay the outstanding debts then the individual partners will become personally liable for any outstanding debt. Although under s.9 of the Partnership Act 1890 partnership debts are said to be joint, the Civil Liability Act 1978 provides that a judgement against one partner does not bar a subsequent action against the other partners. Once the debts owed to outsiders have been dealt with, then the internal financial relationships of the partners amongst themselves will be dealt with according to the partnership agreement. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过
they have found another job (Cox Toner (International) Ltd v Crook (1981)). ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 零基础直达
要对考点和模型生搬硬套，要先引用再分析。P3要求考生有应用能力，而不只是理论本身。 P3不需要怎么背，重要的是理解掌握模型，多看讲义，强化理解。财会君祝大家最后一次P3考试旗开得胜！ 沪江财会ACCA教研老师为大家准备了ACCA P3冲刺课程的知识点精华讲解资料大礼包，足足有5M大！ (点击我） ACCA特许公认会计师【全科签约取证班】 一次取证，免费重读 查看优惠 ACCA特许公认会计师F1-F3【零基础通关班】 双师领航，轻松入门 查看优惠 ACCA中级技能课程F5-F9任选2科班 语言优势+专业能力 查看折扣 ACCA F Level 9科+OBU论文辅导班 F Level+英国牛津布鲁克斯学士学位 查看折扣 推荐阅读 ACCA，这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 2017年最新ACCA考试报名时间表及考试时间 ACCA学历项目：英国伦敦大学专业会计硕士（UOL）学位申请 ACCA会员权利 & 义务知多少 付出最会给你带来意想不到的收获 | ACCA学员分享 温馨提示 | 2018年6月考季专业阶段（P Level）新增4个笔试考场
要是投资分析工具、组合管理、资产估值、风险管理，个人财务规划一般是建立在这些能力之上的。其中资产估值和风险管理是核心，组合管理虽然也很重要，但难度并不是很大。投资分析工具中，财务是很大很关键的一块，一般我们的侧重点在财务会计，但有些前辈说现在应该转移到管理会计上。 以CFA为首的金融投资分析师资质反应的是一类行业资质，在金融行业中没有明显的职业限制，例如在四大会计事务所里同样有很多的CFA持证人，他们从事的是财务、投资顾问等投行业务岗位。 会计师资质倾向于一种专业化的职业资质，因此在行业中的职业限制相对会比较明显。同学们在选择报告相应证书的时候除了应该充分考虑今后的职业发展方向外，更应该考虑自身的性格和能力，一般而言，金融分析师更加考验critical thinking和creative thinking的能力，因为这个行业不存在像会计准则之类的法律条款来约束一份工作的细枝末节。 声明|本文转载自金程CFA综合采编于网络，我们尊重原创，重在分享。部分文字和美图来自网络，本公众号对文中观点保持中立，仅供参考交流之目的，我们对原文作者，表示敬意！版权归原作者与机构所有，如有侵权，请联系我们删除。谢谢支持！
Chartof authority的目的是 ： 详细列明决策的权限 控制和监督选择的业务 控制和充分利用资源和专业服务 保证公司治理的适当标准 AuthorizationCodes 权利编码 ApprovalDefinition 批准定义 R Recommends: Recommends & Approves 推荐及批准 A Approves: Final Authorization 最后批准 I Informed: Decision forwarded 24h prior of final approval 最后批准前24小时通知该决定 （1）人力资源部门 （2）销售部门 （3）供应链部门 （4）固定资产管理 （5）资金管理部门 推荐阅读： ACCA备考难题如何突破？ 最全ACCA报考流程攻略 ACCA考试成绩查询入口 欢迎关注微信官网"沪江财会"(hjcaikuai)，每日为您推送最新鲜的考试动态、精准、高效、全面，助您点亮人生希望，踏上会计之路！ 沪江财会温馨提醒： 未来是自己的，成功是掌握在自己手上的，只要你坚持一点点，梦想就离你近一点点。ACCA考试正在进行中，考生们赶紧行动起来！多听网课，多看辅导书！多做习题！2017年ACCA考试梦想成真！
