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2015年ACCA考试F6知识点解析:Partnerships

发表时间:2015-09-07 来源:
【编者按】金程网校为大家带来2015年ACCA考试科目F6的知识点解析,帮助同学们及时扎实掌握相关考试内容,提升应试能力,取得更好的考试成绩,更多相信内容请关注金程网校ACCA考试专栏。

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2015年ACCA考试科目—F6·的知识点:Partnerships

1.Introduction
Although a person may be a partner in a firm, he is still aseparate taxable person for income tax (and CGT). The person's share of partnership profits is assessed to tax as part of his total taxable income for a tax year.
For self-assessment purposes, the firm produces a partnership return showing the allocated amounts of income (and gains) for all partners.
Each partner uses this information to complete his individual annual tax return.
 

2.Allocations of Trading Profits and Losses
Between Partners Adjusted profits and losses, determined for the period of account of the firm as a whole, are allocated between the partners in the profit-sharing arrangements of that period of account.
Profit-sharing arrangements include the partners' salaries,interest on contributions to the firm's capital and the profitsharing ratio that is used to allocate surplus profits.
If the profit-sharing arrangement changes during a period of account, the profit or loss is time-apportioned between the periods before and after the change. The profit or loss before the change is allocated according to the old arrangement; the profit or loss after the change according to the new arrangement.
Each partner's share of profit or loss will then be used to determine his assessments under the current year basis (CYB) for each tax year.

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