亚洲激情图片视频,黄www片

ACCAF6(CHN)考試真題推薦度：
相關推薦

2016年ACCAF6(CHN)真題

　　2016年ACCAF6(CHN)考試結束了，以下是百分網(wǎng)小編精心為大家整理的2016年ACCAF6(CHN)真題，希望對大家有所幫助!想了解更多相關信息請持續(xù)關注我們應屆畢業(yè)生考試網(wǎng)!

　　Question:

　　Trinity Ltd is a production and trading company which sells cosmetics. In 2015 Trinity Ltd carried out the following transactions (except where stated otherwise, the amounts are exclusive of value added tax (VAT))：

　　(1)Imported 10,000 cosmetic packs from France at a cost including freight and insurance (CIF) of USD100,000. The French supplier granted Trinity Ltd an early settlement discount of 2%. Trinity Ltd sold 8,000 of the imported cosmetic packs to a sole distribution agent, Beast Co, for RMB2,350,000. Trinity Ltd granted Beast Co an early settlement discount of RMB50,000.

　　(2)Purchased lipsticks from a manufacturer for RMB400,000. The manufacturer paid consumption tax on the production and sale of the lipsticks. The lipsticks were exported to a Vietnam customer for USD300,000.

　　(3)Purchased chemicals for RMB85,000 for use in the production of face powder. The total turnover from the sale of the face powder in 2015 was RMB250,000. The unsold inventory of face powder at 31 December 2015 had a cost of RMB150,000.

　　(4)Purchased 1, 000 eyeliners for RMB10,000. All these eyeliners were given to customers as free gifts. The retail price of each eyeliner is RMB30 (VAT inclusive)。

　　Required：

　　Calculate the following amounts payable by Trinity Ltd for 2015：

　　(a)The customs duty and consumption tax on the importation of the cosmetic packs.

　　Notes：

　　1. The customs duty rate on cosmetics is 6·5%。

　　2. The consumption tax rate on cosmetics is 30%。

　　(b)The export value added tax (VAT) refundable on the lipsticks.

　　Note：The VAT refund rate for lipsticks is 13%。

　　(c)The consumption tax on the production and sale of the face powder.

　　(d)The total output VAT and total input/import VAT credit as a result of transactions (1) to (4). State zero (0) for any transaction(s) which do not have a VAT impact.

　　Answer：

　　Trinity Ltd

　　(a)Cosmetic packs

　　Customs duty = (USD100，000 x 6.5% x 6)= RMB39，000

　　Composite value for consumption tax = ((100，000 x 6 + 39，000)÷(1-30%))= RMB912，857

　　Consumption tax on importation = (912，857 x 30%) = RMB273，857

　　(b)Lipsticks

　　VAT refundable on export = (400，000 x 13%) = RMB52，000

　　(c)Face powder

　　Consumption tax on production and sale = (250，000 x 30%) = RMB75，000

【ACCAF6(CHN)真題】相關文章：

2024年ACCAF6(CHN)考試真題04-19