ACCA考試PARTNERSHIP AND LIMITED LIABILITY PARTNERSHIP怎么學(xué)？

ACCA課程是幫助學(xué)員更好掌握國(guó)際會(huì)計(jì)知識(shí)的過(guò)程，在備考ACCA考試的時(shí)候，學(xué)員有很多知識(shí)點(diǎn)需要提前去了解。ACCA考試的知識(shí)點(diǎn)有很多，ACCA考試PARTNERSHIP AND LIMITED LIABILITY PARTNERSHIP怎么學(xué)？

ACCA考試PARTNERSHIP AND LIMITED LIABILITY PARTNERSHIP是學(xué)員 要學(xué)習(xí)的內(nèi)容，在備考的時(shí)候要掌握該知識(shí)點(diǎn)的內(nèi)容，才能夠在考試中認(rèn)真的備考，掌握ACCA考試內(nèi)容。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1、Principle

Each partner Is taxed indlvkluaty on his share of the partnership, despite the partnership being a single trading entity. 每個(gè)股東都要按持股比例計(jì)算利潤(rùn)，從而交稅

2、Calculation

①Procedure

Step 1 : calculate tax adjusted trading profit.計(jì)算調(diào)整后利潤(rùn)

Step 2 : allocate the tax accosted trading profits to the individual partners. 按比例計(jì)算每個(gè)人的應(yīng)稅調(diào)整后利潤(rùn)

Step 3 : apply the basis apply the basis of assessment rules to determine a partner's assessable profits in a tax year. 用畫(huà) 數(shù)軸的方法對(duì)應(yīng)給每個(gè)人

②Changes in profit shares ratios

一旦變化interest, profit, salaries 必須重新按比例分配

③Changes in membership of partnership

commencement rules : opening rule只影響加入者，cessation rule只影響退出者

有人加入、離開(kāi)或去世 ， 則把時(shí)間點(diǎn)分為交動(dòng)前和交動(dòng)后，乘 n/12

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