ACCA考試肯定多，部分科目是純計(jì)算的課程，部分課程是純理論知識的課程。ACCA TX考試對學(xué)員來說相對有意思，計(jì)算與理論的結(jié)合使得考試不會太枯燥。那么，備考ACCA TX考試，哪些公式必考的考點(diǎn)？
戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”
1. Adjusted net income=net income- gross PPS - gross gift aid donation
2. Personal allowance
Std PA=￡11,000
When 'Adjusted net income'≥￡100,000
Std PA 11000
Less: restriction(adjusted net income - 100000)*1/2
Adjusted PA
Adjusted net income'≥￡122000,PA=0
3. Gift aid donation
Gross up=net gift aid donation *100/80
Extending the rate band
32000(150000)+ gross gift aid donation
Adjusted net income=net income -gross gift aid donation
4. Child benefit income tax charge:
When ￡ 60,000≥ 'Adjusted net income'≥￡50,000
%=(Adjusted net income -50000)/100 Round down
child benefit income tax charge=%* child benefit receive
5. Authorized mileage allowances
Up to 10,000 miles 45p
over 10,000 miles 25p
6. Additional charge of living accommodation benefit
Additional benefit=(cost of providing accommodation – ￡75,000) × the official rate of interest
which is time apportionment
7. Benefit of use of assets
The benefit assessed is the higher of
- 20% x (MV when first provided –the price paid by employee)
- rental paid by employer (if asset is rented)
which is time apportionment
8. Benefit of gift of assets
If new asset is given : cost of the asset
If used assets is given : higher of
- (MV when given –the price paid by employee)
- (MV when first provided –benefits already assessed –the price paid by employee)
9. Benefit of provision of a car
Taxable car benefit= X%*(list price – capital contribution) * time proportion – payment by employee for use of the car
Emission ≤50 g/km,X=7%
51≤ Emission ≤75 g/km, X=11%
76≤ Emission ≤94g/km, X=15%
Emission =95g/km, X=16%
Emission >95g/km, increase by 1% for every 5 g/km increase
X=(Emission-95)/5 Round down
diesel cars ：+ 3%
Maximum：37%
10. Benefit of Provision of fuel
X%* ￡22,200 which is timeapportionment
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