ACCA/CAT

本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

Session 5 Sales tax & Discounts

Main Contents:

1.General principles of sales tax

2.Calculation of sales tax

3.Accounting treatment for sales tax

4.Trade Discount

5.Settlement Discount

5.1　Principles of sales tax

● Sales tax is a form of indirect tax

● Sales tax is charged on purchases(input tax) and sales(output tax).

● Sales tax is excluded from the reported sales and purchases of the business.

● Periodically business pay the sales tax to the tax authorities

● If output tax exceeds input tax, the business pays the excess to the tax authorities

● If input tax exceeds output tax, the business is repaid the excess by the tax authorities

● Sales tax is sometimes called value added tax (VAT) or goods and service tax

● Sales tax is charged on most goods and services.

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