ACCA考試中學(xué)員掌握的內(nèi)容有很多，學(xué)員要想充分掌握考試的重難點(diǎn)，就應(yīng)該重視課程學(xué)習(xí)的結(jié)果。那么，ACCA考試中Property income的內(nèi)容有哪些？

Property income在備考ACCA考試的時(shí)候，學(xué)員要掌握課程的重難點(diǎn)，在學(xué)習(xí)課程的時(shí)候，學(xué)員要了解考試的重難點(diǎn)是什么。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

Property income學(xué)習(xí)中Rent received under any lease agreement，F(xiàn)urnished Holiday lettings 帶家具的度假屋出租及Premium received on the grant of a short lease是學(xué)員掌握的。

* Scope of charge: Rents receivable on lets in the UK

* Basis of assessment: Accrual basis

Allowable deductions (以下費(fèi)用完全或僅僅為了獲取租金收益)

1) Insurance

2) Agent’s fees & Advertising

3) Council tax paid by landlord

4) Water rates paid by landlord

5) Repairs & Redecorations (Revenue Expenditure)

6) Specific bad debts (tenants leave without payment)

7) Interest on a loan to purchase the property

8) Extra deduction on furnished properties:

Wear and Tear allowance=10% x (實(shí)際租金‐房產(chǎn)稅‐房東支付的稅費(fèi)‐特別壞賬)

= 10% x (rent accrued – council tax ‐ water rates paid by landlord ‐ specific bad debts)

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