备考ACCA TX考试，哪些公式必考的考点？

ACCA考试肯定多，部分科目是纯计算的课程，部分课程是纯理论知识的课程。ACCA TX考试对学员来说相对有意思，计算与理论的结合使得考试不会太枯燥。那么，备考ACCA TX考试，哪些公式必考的考点？

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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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