2020年6月ACCA考试常用公式分享，一起来看看吧！

发布时间：2020-05-14

2020年6月份考试马上就要开始，为了学员们更好的通过ACCA考试，51题库考试学习网为大家分享了关于ACCA常用公式的信息，希望对大家有所帮助。

一、境内

1、税额=销项税-进项税

2、销项税=销售额×税率

3、视销征税无销额(1)当月类平均;(2)近类货平均，(3)组税价=成本×(1+成利率)

4、征增税及消税：

组税价=成本×(1+成润率)+消税

组税价=成本×(1+成润率)/(1-消率)

5、含税额换

不含税销额=含税销额/1+率(一般)

不含税销额=含税销额/1+征率(小规模)

6、购农销农品，或向小纳人购农品：

准扣的进税=买价×扣率(13%)

7、一般纳人外购货物付的运费

准扣的进税=运费×扣除率

*随运付的装卸、保费不扣

8、小纳人纳额=销项额×征率(6%或4%)

*不扣进额

9、小纳人不含税销额=含额/(1+征率)

10、自来水公司销水(6%)

不含税销额=发票额×(1+征率)

二、进口货

1、组税价=关税完价+关税+消税

2、纳额=组税价×税率

三、出口货物退(免)税

1、"免、抵、退"计算方法(指生产企自营委外贸代出口自产)

(1)纳额=内销销税-(进税-免抵退税不免、抵税)

(2)免抵退税=FOB×外汇RMB牌价×退率-免抵退税抵减额

*FOB：出口货物离岸价。

*免抵退税抵减额=免税购原料价×退税率

免税购原料=国内购免原料+进料加工免税进料

进料加工免税进口料件组税价=到岸价+关、消税

(3)应退税和免抵税

A、如期末留抵税≤免抵退税，则：

应退税=期末留抵税

免抵税=免抵退税-应退税

B、期末留抵税>免抵退税，则：

应退税=免抵退税

免抵税=0

*期末留抵税额据《增值税纳税申报表》中"期末留抵税额"定。

(4)免抵退税不得免和抵税

免抵退税不免和抵税=FOB×外汇RMB牌价×(出口征率-出口退率)-免抵退税不免抵税抵减额

免抵退税不免和抵扣税抵减额=免税进原料价×(出口征率-出口货物退率)

2、先征后退

(1)外贸及外贸制度工贸企购货出口，出口增税免;出口后按收购成本与退税率算退税还外贸，征、退税差计企业成本

应退税额=外贸购不含增税购进金额×退税率

(2)外贸企购小纳人出货口增税退税规定：

A、从小纳人购并持普通发票准退税的抽纱、工艺品等12类出口货物，销售出口货入免，退还出口货进税

退税=[发票列(含税)销额]/(1+征率)×6%或5%

B、从小纳人购代开的增税发票的出口货：

退税=增税发票金额×6%或5%

C、外企托生企加工出口货的退税规定：

原辅料退税=国内原辅料增税发票进项×原辅料退税率

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

正确答案：

(c) The type of payment might influence the success of the bid. Paxis is proposing a share for share exchange which offers a continuation in ownership of the entity, albeit as part of the successful bidder. However, relative share prices will change during the period of the bid, and the owner of shares in the potential victim company will not know the precise postacquisition value of the bid. An alternative might be cash payments which provides a known, precise sum, and might be favoured for this reason. However, in some countries payment in cash might lead to an immediate capital gains tax liability for the investor.

The effective price offered would of course be a major influence. Paxis would need to offer a premium over the existing share price, but the size of the premium that would be acceptable is unknown. Informal discussions with major shareholders of Wragger might assist in determining this (subject to such discussions being permitted by the regulatory authorities).

A company predicted that the learning rate for production of a new product would be 80%. The actual learning rate was 75%. The following possible reasons were stated for this:

(i) The number of new employees recruited was lower than expected

(ii) Unexpected problems were encountered with production

(iii) Unexpected changes to Health and Safety laws meant that the company had to increase the number of breaks during production for employees

Which of the above reasons could have caused the difference between the expected rate of learning and the actual rate of learning?

A.All of the above

B.(ii) and (iii) only

C.(i) only

D.None of the above

正确答案：C

The learning rate was actually better than expected and only (i) could cause it to improve.

11 The following information is available for Orset, a sole trader who does not keep full accounting records:

$

Inventory 1 July 2004 138,600

30 June 2005 149,100

Purchases for year ended 30 June 2005 716,100

Orset makes a standard gross profit of 30 per cent on sales.

Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?

A $2,352,000

B $1,038,000

C $917,280

D $1,008,000

正确答案：D

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