ACCA考试常用公式汇总，值得山西省考生收藏！

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。

Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation?

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

正确答案：D

The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospitality ruled out? (3 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions.

正确答案：
(ii) Corporate hospitality
A partner in an audit firm is obviously in a position to influence the conduct and outcome of an audit. Therefore a
partner being on ‘too friendly’ terms with an audit client creates a familiarity threat. Other members of the audit team
may not exert as much influence on the audit.
A self-interest threat may also be perceived (e.g. if corporate hospitality is provided to keep a prestigious client).
There is no absolute prohibition against corporate hospitality provided:
■ the value attached to such hospitality is ‘insignificant’; and
■ the ‘frequency, nature and cost’ of the hospitality is reasonable.
Thus, flying the directors of an audit client for weekends away could be seen as significant. Similarly, entertaining an
audit client on a regular basis could be seen as unacceptable.
Partners and staff of Boleyn will need to be objective in their assessments of the significance or reasonableness of the
hospitality offered. (Would ‘a reasonable and informed third party’ conclude that the hospitality will or is likely to be
seen to impair your objectivity?)
If they have any doubts they should discuss the matter in the first instance with the audit engagement partner, who
should refer the matter to the ethics partner if in doubt.

(d) Estimate by how much the bid might be increased without the shareholders of Paxis suffering a fall in their expected wealth, and discuss whether or not the directors of Paxis should proceed with the bid. (5 marks)

正确答案：

(d) The current bid values the shares of Wragger at ￡19·07 million, compared to the current market value of ￡15·36 million, a premium of ￡3·71 million. The expected synergy is ￡15,570,000. If these data are accurate the bid could be substantially increased without the shareholders of Paxis suffering a fall in their expected wealth. In theory, the bid could be increased by an additional ￡11,860,000, or 148 pence for each existing Wragger share.
There might also be strategic reasons for undertaking the bid, and the acquisition of Wragger might lead to future options that are not valued by the above analysis.
The proposed acquisition is expected to result in substantial synergy, and to create wealth for the shareholders of both companies. The directors are recommended to proceed with the bid.

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