企业会计学公式Business accounting formulaWord文档下载推荐.docx

企业会计学公式Business accounting formulaWord文档下载推荐.docx

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theannualinterestrate8301912=monthlyinterestrate

Themonthlyinterestrate,30=rate

Theannualinterestrate83019360=dailyinterestrate

（two）startingpointofinterest

Whencalculatingtheinterestonsavingsdeposits,theprincipalshouldbe"

Yuan"

asthestartingpoint,andtheinterestrateisnotlessthanRMByuan,andtheamountofinterestshallbedividedintofoursub-five.Thesectionalinterestiscalculatedat%,andthetotalinterestisdividedintolessthanfourfive.

（three）provisionsforthecalculationoftheperiodofdeposit

1,theendofthecount,thecalculationofinterest,thenumberofdaysofdepositiscalculatedend,thatis,fromthedateofdeposituntilthedaybeforewithdrawal;

2,whetheraleapyear,leapyear,regardlessofmonth,month,yearin360days,30dayspermonthwerecalculatedaccordingtothe;

3years,themonthlycalculation,andtodate,alldepositmaturitiesforyears,months,onthedateof.Fromthedaytodepositonthesamedayforayear,inthenextmonthtothesamedayasthemoon;

4,regularsavingsduedate,iftheholidaysisnottheoffice,adayaheadoftimecandraw,expireandinterestpaidinadvanceforthesameprocedures.

Two,thebasicmethodofinterestcalculation

Duetodifferenttypesofdeposits,theinterestratemethodisalsodifferent,butthebasicformulaofinterestunchanged,thatinterestistheprincipal,interestrate,maturityofthethreeelementsoftheproductformula:

interestrate=principal**time.Aswiththedailyinterestratecalculation,interestrateX=principal*ondepositdays

Ifthemonthlyinterestrateiscalculated,interest=principalmonthlyinterestratexmonths

（1）themethodofcalculatingthenumberofdaysoverdue

Numberofdaysoverdue==（yearofdueyear）*360+withdrawalmonth,daynumber-expirationmonth,numberofdays

（two）themethodofcalculatinginterest

1,100yuanbaseinterestmethod.Suitableforregularinvestors,demanddeposittypedepositinterestcalculation.

2,theaccumulatedinterestmethod.Thecalculationforinterestsavingsbonds,alsocanbeusedtocalculatethesavingsdepositinterest.

3,interestmethodofinterest.Theutilitymodelissuitableforcalculatingtheinterestoncurrentpassbooksavings.

Three,theinterestcalculationofeachsavingscategory

（I）currentsavings;

1,thesavingsdepositinaccessforbusiness,shouldbeartheinterestbalanceintheaccounttransactionpage,whendepositorsaccountwhenaninterest.

2,thecurrentsavingsaccount（passbook）depositsonceayear（June30theachyearisinterestdate）.Whentheinterestrateissettled,theinterestof"

andabovewillbeincorporatedintotheprincipal,andthefollowingpartsofthe"

shallbetransferredintotheinterestbalancewithinthenextyear.

3,thecurrentsavingsdepositsintheinterestrateadjustmentduringthedeposit,accordingtotheinterestratelistedonthecurrentsavingsdepositinterestrate.Allhissavings,accordingtotheaccountofcurrentdepositslistedopenlyonpayinterest.

4,theinterestcalculationformulaofcurrentsavings.

Theprincipalandstorageperiodofacurrentaccountchangesfrequently,sothecalculationofinterestoncurrentsavingsiscomplicated.Butaslongaswehaveacertainmethod,allthecomputationalproblemscanbesolved.

2,thecalculationmethodofdepreciationoffixedassets:

Enterprise.Thestraight-linemethodcommonlyuseddepreciation,heisbasedonthebalanceoftheoriginalvalueoffixedassetsminustheresidualvalue（thesalvagevalueoffixedassetsaccordingtotheoriginalvalueoffixedassetsisexpectedto5%,（alsoaccordingtotheactuallifeoftheexpectedresidualvalue）generalconstructionequipmentusedfor20years,15years.）.

Formulaisasfollows:

Fixedassetsdepreciation=fixedassets-netvalueoffixedassets/estimatedlife

Annualdepreciationdividedby12=monthlydepreciationamount

3thebaddebtsreadyforthecurrentperiodshallbecalculatedaccordingtothefollowingformula:

Baddebtsreadyforthecurrentperiod==theamountofbaddebtreservestobereduced（orplus）thecreditbalanceoftheundergraduatepurpose（ordebitbalance）ofthecurrentaccountreceivable

Accordingtothecurrentaccountsreceivableshallbecalculatedfromtheprovisionforbaddebtsisgreaterthantheamountofthecreditbalanceofsubjectsshouldbeprepared,accordingtothedifferenceoftheextractionamountislessthantheundergraduatetobadcreditbalance,thebalanceshouldbedeductedhasprovision,ifthecurrentshouldbecalculatedaccordingtoaccountsreceivablebadaccountfortheamountof0.Shouldbetobalanceallrushedbacktotheundergraduate.

4,VATcalculationprocess:

Valueaddedtaxreferstoakindofturnovertaxleviedonthevalue-addedtaxofgoodssoldandimportedgoodsinChina,whichprovidesprocessing,repairingandrepairingservices.

ThemethodofcalculatingVATingeneraltaxpayer:

ThecurrentsalestaxpayablefortheperiodofpurchaseVAT（plustheremainingtaxcredit）=thismonthtopaytheactualvalue-addedtax.

{note:

1.regulations,thetaxdepartmenttransferredoutoftaxrefund,importandexportsofgoodsmorethanthreecategoriesaccordingtotheaccountingaccordingtotheactualsituation.2.accordingtothelocaltaxauthoritieslevytaxratecontrol.}

Taxrateaccounting:

theactualamountofvalue-addedtaxdividedbysalesrevenue（excludingtax）=taxburdenrate%.Note:

duetothedomesticbusinessofmanyenterprises,selfexportisless,cannotgetthetaxrebate,onlytoavoidoffset,accountingforthetaxrate,theamountofexemptionandtheactualamountofvalue-addedtax

Outputtaxaccounting:

taxtotalsalesrevenuedividedby1.17multipliedby1.17.（accordingtoamathematicalformulacancalculateDaosuan.）TherateofVATisgenerally17%.

5.exportgoods"

free,offset,refund"

taxcalculation

Afterthegoodshavebeenexported,themanufacturermustcalculatetheexportgoods'

exemptionandrefundaftertheexporttaxrefundsubsystemoftheportelectroniclawenforcementsysteminquirestheexportinformationofthecustomsdeclarationform.Theexemption,offsetandrefundofthegoodsexportedbythemanufacturershallbecalculatedinaccordancewiththeFOBpriceoftheexportedgoodsandthetaxrefundrateoftheexportedgoods.

I.calculationofexemptionandrefund

Refundtax=exportsofgoodsFOB**RMBexchangerateofexporttaxrefundraterefundtaxdeductions

Exemptionanddeductionoftaxdeductionamount=dutyfreepurchaseofrawmaterialprice*exportgoodsrebaterate

Thepurchaseofrawmaterialsfreeofcharge,includingthepurchaseofduty-freerawmaterialsandimportedmaterialsprocessing,duty-freeimportsofmaterials,includingtheprocessingofimportedmaterialsduty-freeimportpricesforthecompositionofthetaxprice.Domesticpurchaseofrawmaterialsreferstotheissueoffeedprocessing,taxfreecertificationbusiness,involvingthepurchaseofduty-freerawmaterialsinlinewithstatepoliciesandregulations.

Importprocessing,thecompositionofduty-freeimportsandcomponents,thetaxprice=goodsCIFprice+customsdutyplusCustomsExciseTax

Two,thecurrenttaxrebateandthecurrentexemptiontaxcalculation

1attheendoftheperiodtheremainingtaxcreditislessthanorequaltothecurrenttaxrefund,

Currenttaxamount=theamountoftaxremainingattheendofthecurrentperiod

Thecurrentexemptionandexemptionamount=thecurrentexemption,offsetandrefundamountshouldberefundedinthecurrentperiod

2whenthecurrentperiodisnotcoveredbythecurrenttaxrebate,

Thecurrentamountoftaxrefundshallbeequaltothecurrentexemption,deductionandrefund

Currentexemptionamount=0

TheremainingtaxamountattheendofthecurrentperiodisthefinaltaxallowanceforthecurrentVATdeclarationform"

.

3,whenthecurrentamountoftaxpayable,thecurrentexemptiontax=thecurrentexemption,deduction,taxrefund

Three,exemption,deduction,taxrefundshallnotbeexemptedanddeductedtaxcalculation

Taxexemptionshallbeexemptfromdeductionandtax=currentexportsofgoodsFOB**（RMBexchangerateofexportgoodstax,thetaxrefundrateforexportgoods）-taxexemptionshallnotexemptfromthetaxdeductionanddeductions

Exemption,offset,taxrefund,exemptionordeductionoftaxamount=taxfreepurchaseofrawmaterialprice*（exporttaxrate-exportgoodsrebaterate）.

Within12monthstheexportb