ACCA考试常用公式汇总，值得辽宁省考生收藏！

发布时间：2020-01-10

距离2020年3月份的ACCA考试还有两个多月左右的时间，想必备考ACCA的同学们正在如火如荼地进行着复习。那么，今天这条“公式宝典”你一定要收好，或许会帮助你成功通过ACCA考试哦！接下来，51题库考试学习网将这份“公式宝典”分享给大家：

因为ACCA考试毕竟是国际性质的考试，因此一些题的计算可能就存在不同的计算方式，计算方式的不同也会导致结果的不同。

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)

以上是国内物品的计算方式，接下来是国外进口的相关公式

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

以上这些就是全部ACCA考试常用公式，希望对大家有所帮助！最后51题库考试学习网想告诉大家：“放弃可以找到一万个理由，但坚持只需一个信念！致敬那些在ACCA备考路上永不放弃的人，好结果只留给有毅力的人。”

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。

(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

正确答案：
(d) Principal audit work
(i) Trade receivables
■ Review of agreements to determine the volume rebates terms. For example,
– the % discounts;
– the volumes to which they apply;
– the period over which they accumulate;
– settlement method (e.g. by credit note or other off-set or repayment).
■ Direct positive confirmation of a value-weighted sample of balances (i.e. larger amounts) to identify potential
overstatement (e.g. due to discounts earned not being awarded).
■ Monitoring of after-date cash receipts and matching against amounts due as shortfalls may indicate disputed
amounts.
■ Review of after-date credit notes to ensure adequate allowance (accrual) is made for discounts earned in the year
to 30 June 2006.
■ Credit risk analysis of individually significant balances and assessment of impairment losses (where carrying value
is less than the present value of the estimated cash flows discounted at the effective interest rate).

5 (a) Carver Ltd was incorporated and began trading in August 2002. It is a close company with no associated

companies. It has always prepared accounts to 31 December and will continue to do so in the future.

It has been decided that Carver Ltd will sell its business as a going concern to Blade Ltd, an unconnected

company, on 31 July 2007. Its premises and goodwill will be sold for ￡2,135,000 and ￡290,000 respectively

and its machinery and equipment for ￡187,000. The premises, which do not constitute an industrial building,

were acquired on 1 August 2002 for ￡1,808,000 and the goodwill has been generated internally by the

company. The machinery and equipment cost ￡294,000; no one item will be sold for more than its original cost.

The tax adjusted trading profit of Carver Ltd in 2007, before taking account of both capital allowances and the

sale of the business assets, is expected to be ￡81,000. The balance on the plant and machinery pool for the

purposes of capital allowances as at 31 December 2006 was ￡231,500. Machinery costing ￡38,000 was

purchased on 1 March 2007. Carver Ltd is classified as a small company for the purposes of capital allowances.

On 1 August 2007, the proceeds from the sale of the business will be invested in either an office building or a

portfolio of UK quoted company shares, as follows:

Office building

The office building would be acquired for ￡3,100,000; the vendor is not registered for value added tax (VAT).

Carver Ltd would borrow the additional funds required from a UK bank. The building is let to a number of

commercial tenants who are not connected with Carver Ltd and will pay rent, in total, of ￡54,000 per calendar

quarter, in advance, commencing on 1 August 2007. The company’s expenditure for the period from 1 August

2007 to 31 December 2007 is expected to be:

￡

Loan interest payable to UK bank 16,000

Building maintenance costs 7,500

Share portfolio

Shares would be purchased for the amount of the proceeds from the sale of the business with no need for further

loan finance. It is estimated that the share portfolio would generate dividends of ￡36,000 and capital gains, after

indexation allowance, of ￡10,000 in the period from 1 August 2007 to 31 December 2007.

All figures are stated exclusive of value added tax (VAT).

Required:

(i) Taking account of the proposed sale of the business on 31 July 2007, state with reasons the date(s) on

which Carver Ltd must submit its corporation tax return(s) for the year ending 31 December 2007.

(2 marks)

正确答案：
(a) (i) Due date for submission of corporation tax return
Carver Ltd intends to cease trading on 31 July 2007. This will bring to an end the accounting period that began on
1 January 2007. A new accounting period will commence on 1 August 2007 and end on the company’s accounting
reference date on 31 December 2007.
Carver Ltd is required to submit its corporation tax return by the later of:
– one year after the end of its accounting period; and
– one year after the end of the period of account in which the last day of the accounting period falls.
Accordingly, the company must submit its corporation tax returns for both accounting periods by 31 December 2008.

1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.

Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.

The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.

As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.

As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.

Required:

(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.

(13 marks)

正确答案：
1 All organisations of whatever size need to understand and address the issues of the relationship between various levels of management, especially the nature, source and limitations of authority, responsibility and delegation. Understanding responsibility,delegation and authority is fundamental to the practice of management. Professional accountants should be able to show an understanding of the problems and challenges associated with these concepts of management. Students are not expected to
remember definitions verbatim, but they are expected to show an understanding of the inherent logic contained in these concepts,and to demonstrate a clear distinction between the two main concepts of authority and responsibility.
(a) There are many explanations of what managers do. The most widely understood approach is that of Henri Fayol, who said that managers perform. five duties, to forecast and plan, to organise, to command, co-ordinate and control. Managers are ultimately responsible for the efficient use of the organisation’s resources and are accountable to the organisation’s owners. At Flavours Fine Foods, the owners (the Jones brothers) must recognise this reality and allow the managers to manage.
It used to be said that a manager did his or her job by getting others to do theirs. In many ways this sums up the role of the supervisor. However, management must ensure that supervisors understand organisational objectives and must make clear the powers and limits of the supervisors’ authority. Supervision is an important and integral part of the task and process of management.
The role of the supervisor is critical because of direct contact with and responsibility directly for the work of others. The supervisor is unique; he or she is the interface between management and the workforce and is the direct link between the two, being in direct physical contact with non-managers on a frequent basis. Supervisors are in the front line of management and see that others fulfil their duties, resolve problems first hand and often quickly, direct the work of others and enforce discipline. In addition, they often must have direct knowledge of health, safety and employment legislation and have authority for negotiation and industrial relations within the department.

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