大家都知道 ，ACCA學(xué)員要想順利的通過(guò)考試，需要對(duì)ACCA考試的內(nèi)容有足夠的了解才可以。ACCA考試幫助學(xué)員更好的掌握財(cái)會(huì)的相關(guān)知識(shí)，幫助學(xué)員成長(zhǎng)為合格的財(cái)會(huì)人。那么，ACCA考試 output VAT 包含哪些內(nèi)容？

要想更好的學(xué)習(xí)ACCA考試的內(nèi)容，學(xué)員就應(yīng)該有自己的學(xué)習(xí)方法，同時(shí)搭配適合自己的網(wǎng)課進(jìn)行學(xué)習(xí)，達(dá)到事半功倍的效果才可以。ACCA考試 output VAT的內(nèi)容，學(xué)員可以從下面幾點(diǎn)去掌握：

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 Output VAT is charged on the actual amount received wherea discount is offered for prompt payment. The supplier thereforehas to either provide details of the potential discount on the sales invoice,or to issue a subsequent credit note for the discount.

按照實(shí)際從客戶(hù)那兒收到的錢(qián)計(jì)算output VAT.

② Output VAT is charged on the cost of the goods where goods aretaken from a business for non-business purposes.

按照goods的實(shí)際成本計(jì)算outputVAT,相當(dāng)于一個(gè)taxable supply.

③ VAT is not charged if the car is subsequently sold, If VAT isnot recoverable on a car because it is not used wholly for businesspurposes(the following)

如果購(gòu)買(mǎi)的小汽車(chē)有私用部分，那么賣(mài)出去時(shí)無(wú)需計(jì)算output VAT.

今天的分享就到這里，備考ACCA備考、報(bào)名、課程需求、資料等內(nèi)容，還有需要或不清楚的問(wèn)題學(xué)員可以添加融躍教育老師微信rongyuejiaoyu。