ACCA考試中學員掌握的內(nèi)容有很多，學員要想充分掌握考試的重難點，就應該重視課程學習的結果。那么，ACCA考試中Property income的內(nèi)容有哪些？
Property income在備考ACCA考試的時候，學員要掌握課程的重難點，在學習課程的時候，學員要了解考試的重難點是什么。
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Property income學習中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是學員掌握的。
* Scope of charge: Rents receivable on lets in the UK
* Basis of assessment: Accrual basis
Allowable deductions (以下費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 (實際租金‐房產(chǎn)稅‐房東支付的稅費‐特別壞賬)
= 10% x (rent accrued – council tax ‐ water rates paid by landlord ‐ specific bad debts)
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