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  • 中国注册会计师

    中国注册会计师

    Certified Public Accountant 简称CPA,指依法取得注册会计师证书并接受委托从事审计和会计咨询、会计服务业务的执业人员。以基础知识、实用知识为主,考试涉及经济、金融、管理、会计等多方面内容。
    各个Level侧重不同,但都包括以下科目:
    • 另类投资
      Alternative Investments
    • 道德与专业标准
      Ethical&Professional Standards
    • 公司理财
      Corporate Finance
    • 财务报表分析
      Financial Reporting & Analysis
    • 金融衍生工具
      Derivatives
    • 固定收益投资
      Fixed Income Investments
    • 经济学
      Economics
    • 投资组合管理
      Portfolio Management
    • 股权资本评估
      Equity Investments
    • 定量分析
      Quantitative Methods
    特许金融分析师

    特许金融分析师

    Chartered Financial Analyst,简称CFA,是全球投资业里最为严格与含金量最高的资格认证,被称为金融第一考的考试,为全球投资业在道德操守、专业标准及知识体系等方面设立了规范与标准。
    硕士研究生考试

    硕士研究生考试

    全国硕士研究生统一招生考试(简称考研)指教育主管部门或招生机构为选拔研究生而组织的相关考试的总称,由国家考试主管部门和招生单位组织的初试和复试组成。
    公务员考试

    公务员考试

    公务员考试是指公务员系统及事业编制系统各类选拔录用考试。
    中博教育留学培训

    中博教育留学培训

    通过引进和输出国内外优质教育资源,搭建国际教育平台,开展中外合作办学以及境外办学项目;帮助学生制定学习生涯规划和职业生涯规划,为学生升学提供有效的解决方案,培养多语复合型国际化人才。
    首页资讯列表撩一撩ACCA知识点 | FA(F3) Sales Tax

    撩一撩ACCA知识点 | FA(F3) Sales Tax

    文章来源:中博教育 发布时间:2018-08-10 阅读:77次

    做为ACCA的三大基础学科之一的FA,其知识点贯穿始终,为了让大家更方便的记忆,学服君邀请Sarah Wu老师给大家详细介绍一下ACCA FA(F3)知识点Salex Tax。


      做为ACCA的三大基础学科之一的FA,其知识点贯穿始终,为了让大家更方便的记忆,学服君邀请Sarah Wu老师给大家详细介绍一下ACCA FA(F3)知识点Salex Tax。
     
      一、讲师介绍
     
      Sarah Wu
     
      ACCA准会员
     
      Sarah毕业于广东金融学院,毕业后曾就职于德资企业的财务部门,现任中博全职讲师,教授FA,TX和FR,其活泼大方,循循善诱的教学风格,受到的学员们的一致认可。

     
      二、background
     
      Sales tax is levied on the final customer of a product.Unless they are the final consumer of the product or service then a business that is registered for sales tax is essentially the collection agent for the relevant authority.
     
      三、Brief introduction
     
      Sales tax is charged on purchases(input tax)and sales(output tax).A business registered for sales tax will effectively pay over the sales tax it has added to its sales and recover the sales tax it has paid on its purchases.To this end the business incurs no sales tax expenses and earns no sales tax income.Therefore,sales tax is excluded from the reported sales and purchases of the business,and the sales tax is the national tax income instead of the business’s income.
     
      Periodically(often every 3 months)the business calculates the total amount of sales tax is the difference between the output tax and the input tax.(Sales tax payable to authority=output tax–input tax)
     
      Sales tax is charged on the selling price of the product.So when calculating of the sales tax,you will encounter with the“tax inclusive price’or“tax exclusive price”.
     
      For example,if the tax inclusive price is$120,and the sales tax rate is 20%,the net selling price should be calculated as“$120/(1+20%)=$100”.
     
      四、Accounting entries for sales tax
     
      1.Sales tax paid on purchases(input tax)
     
      Dr.Purchases–excluding sales tax(net cost)
     
      Dr.Sales tax–input tax
     
      Cr.Payables/cash–including sales tax(gross cost)
     
      2.Sales tax charged on sales(output tax)
     
      Dr.Receivables/cash–sales price including sales tax(gross selling price)
     
      Cr.Sales–selling price excluding sales tax(net selling price)
     
      Cr.Sales tax–output tax
     
      五、Settlement discount and sales tax
     
      Settlement discount should be deducted in the calculating of sales tax only if the credit customer have take the advantage of the settlement discount.
     
      六、Tax registered and non-tax registered company comparison
     
      Tax registered company normally have the rights to make purchase input tax recoverable from sales output tax to pay net amount whereas non-tax registered company should transfer unrecoverable input tax into purchase or assets cost account since they’re not allowed to deduct input tax from output tax.
     
      Finally,sales output tax is normally larger than input tax whereby there’s tax payable owing to tax office,however rare case does happen when input tax surpasses sales output tax,which the net result is called as tax refund to be waiting for the offset with next period sales output tax.




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