企业会计学公式（Enterprise accounting formula）

1、企业会计学公式（Enterprise accounting formula）1. Formulas for calculating interest(I) interest ratesThe interest rate of savings deposits is stipulated by the state and the peoples Bank of China is listed. Interest rate, also called interest rate, is the ratio of interest and principal in a certain date. It

2、 is generally divided into three kinds: annual interest rate, monthly interest rate and daily interest rate. The annual interest rate is expressed as a percentage, and the monthly interest rate is expressed by the ratio of 1000. The daily interest rate is expressed in a ratio of ten to ten. Such as

3、nine per cent per annum to write 9%, namely per 100 yuan deposit interest 9 yuan a year, monthly interest rate of six per cent to write 6 per thousand per thousand yuan deposit interest 6 yuan a month, on a per cent five cent is written 1.5%00, per million yuan deposit 5 yuan daily interest l angle,

4、 at present our country savings with a monthly interest rate of deposit listing. In order to facilitate interest, between a rate conversion, the conversion formula is: 12 = annual interest rate, monthly interest rateThe monthly interest rate, 30= rateThe annual interest rate 83019 360 = daily intere

5、st rate(two) starting point of interestWhen calculating the interest of savings deposits, the principal should be Yuan as the starting point, and the amount of interest is less than five yuan, and the amount of interest will be divided into four. Segment interest is calculated to the position, after

6、 the total interest is divided into four below five.(three) calculation rules of storage period1, the head is not the end of the calculation, the calculation of interest, the number of days of deposit is not the end of the calculation, that is, from the date of deposit until the day before withdrawa

7、l;2, whether a leap year, leap year, regardless of month, month, year in 360 days, 30 days per month were calculated according to the;3 years, the monthly calculation, and to date, all deposit maturities for years, months, on the date of. From the day to deposit on the same day for a year, in the ne

8、xt month to the same day as the moon;4, regular savings due date, if the holidays is not the office, a day ahead of time can draw, expire and interest paid in advance for the same procedures.Two. Basic methods of calculating interestDue to different types of deposits, the interest rate method is als

9、o different, but the basic formula of interest unchanged, that interest is the principal, interest rate, maturity of the three elements of the product formula: interest rate = principal * * time. As with the daily interest rate calculation, interest rate X = principal * on deposit daysIf the monthly

10、 interest rate is calculated, interest = principal monthly interest rate x month number(1) the method of calculating the number of days expiredDays of expiry = (year of withdrawal - year of maturity) x 360+ withdrawal month, number of days - expiration month, number of days(two) the method of calcul

11、ating interest1, hundred yuan base interest method. Suitable for regular investors, demand deposit type deposit interest calculation.2, the accumulated interest method. The calculation for interest savings bonds, also can be used to calculate the savings deposit interest.3, Li Yu interest method. Ca

12、lculation of interest for current passbook savings.Three. Interest calculation of savings types(1) current savings1, the savings deposit in access for business, should bear the interest balance in the account transaction page, when depositors account when an interest.2, the current deposit (passbook

13、) deposit once a year (June 30th every year is interest day). In the event of interest, the interest of RMB and above may be incorporated into the principal, and the below will be transferred into the balance of interest within the next year.3. When interest deposit is adjusted during the deposit pe

14、riod, the interest rate is calculated according to the current deposit interest rate listed on the date of interest. All his savings, according to the account of current deposits listed openly on pay interest.4. Interest calculation formula of current savings.The principal and the storage period of

15、current deposit are often changed, so the calculation of interest of current deposit is complicated. But as long as a certain method is mastered, all the calculation problems can be solved easily.2. Calculation method of depreciation of fixed assets:Enterprise. The straight-line method commonly used

16、 depreciation, he is based on the balance of the original value of fixed assets minus the residual value (the salvage value of fixed assets according to the original value of fixed assets is expected to 5%, (also according to the actual life of the expected residual value) general construction equip

17、ment used for 20 years, 15 years.).Formula is as follows:Fixed assets depreciation = fixed assets - net value of fixed assets / estimated lifeAnnual depreciation divided by 12= monthly depreciation amount3. The provision for bad debts in the current period should be calculated according to the follo

18、wing formula:The provision for bad debts in the current period = the amount of bad debt reserve should be reduced (or added) to the credit balance of the undergraduate purpose (or debit balance) according to the current account receivableAccording to the current accounts receivable shall be calculat

19、ed from the provision for bad debts is greater than the amount of the credit balance of subjects should be prepared, according to the difference of the extraction amount is less than the undergraduate to bad credit balance, the balance should be deducted has provision, if the current should be calcu

20、lated according to accounts receivable bad account for the amount of 0. Should be to balance all rushed back to the undergraduate.4. VAT calculation process:Value added tax refers to a turnover tax levied on value-added tax levied on goods sold and imported goods in China, which provides processing,

21、 repair and repair services.Accounting method of VAT for general taxpayer:The current sales tax payable for the period of purchase VAT (plus the remaining tax credit) = this month to pay the actual value-added tax.note: 1. regulations, the tax department transferred out of tax refund, import and exp

22、orts of goods more than three categories according to the accounting according to the actual situation. 2. according to the local tax authorities levy tax rate control. Tax rate accounting: actual realized value added tax divided by sales income (excluding tax) = tax burden rate%. Note: due to the d

23、omestic business is more, self export is less, can not get the tax rebate only do not offset, accounting tax rate should be the amount of exemption and actual realized value added tax sum totalOutput tax accounting: tax total sales revenue divided by 1.17 multiplied by 1.17. (according to a mathemat

24、ical formula can calculate Daosuan.) The rate of VAT is generally 17%.5. export goods free, offset, refund tax calculationAfter the export of the goods, the export tax refund system of the port electronic law enforcement system must be checked to the export information of the customs declaration, so

25、 that the export goods exemption tax rebate can be calculated. The exemption, offset and refund of export goods of manufacturing enterprises shall be calculated according to the export price of the exported goods and the rebate rate of exported goods.First, the calculation of exemption and refund ta

26、xRefund tax = exports of goods FOB * * RMB exchange rate of export tax refund rate refund tax deductionsAllowance for exemption and refund of tax amount = purchase price of raw materials duty-free export rebate rate of export goodsDuty-free purchase of raw materials, including domestic duty-free raw

27、 materials and imported processing of duty-free import and export materials, in which the processing of imported materials duty-free import price for the composition of the tax price. Domestic purchase of raw materials refers to the issuance of feed processing tax exemption certificate business, inv

28、olving the purchase of duty-free raw materials in line with national policies and regulations.The taxable price of the imported material for the processing of imported goods equals the landed price of the goods + the customs duty and the Customs Excise TaxTwo, the current tax rebate and the current

29、exemption tax calculation1 at the end of the period the remaining tax credit is less than or equal to the current tax refund,Current tax refund = the amount of tax remaining at the end of the current periodCurrent exemption tax amount = current exemption and refund tax - current tax refund amount2 w

30、hen the current period is not covered by tax credits,The current amount of tax refund is equal to the current exemption, deduction and refundThe current exemption amount is 0The amount of tax remaining at the end of the current period is the final tax allowance for the current VAT declaration form.3

31、, when the current taxable amount, the current exemption tax = current exemption taxThree. Exemption and deduction of tax rebate shall not be exempted and deductible tax calculationTax exemption shall be exempt from deduction and tax = current exports of goods FOB * * (RMB exchange rate of export go

32、ods tax, the tax refund rate for export goods) - tax exemption shall not exempt from the tax deduction and deductionsExemption or deduction of tax rebate shall not be exempted or deducted from the amount of tax deductible = purchase price of raw materials duty-free (export tax rate of goods - refund

33、 rate of export goods).Within 12 months the export business of first export business since four, new export production enterprises, excluding current yingtuishuie, tax exemption for the current period is equal to the tax refund; not against the input tax after the top, overcarrying to offset, from t

34、he beginning of thirteenth months by free tax calculation formula of current yingtuishuie.6. Compilation of cash flow statement30, operating cash flow = revenue - cash cost - income tax = net profit after tax income (1- = + depreciation tax) - cash cost (1- tax) + * depreciation rate31. Adjusted cas

35、h flow method: adjusted net present value = Sigmaa* cash flow expectation value / (1+ risk-free return rate) t a - positive equivalent32, risk adjusted discount rate method: adjusted net present value = sigma expected cash flow / (1+ risk adjusted discount rate) tRate of return required by investors

36、 = risk-free return rate +B * (market average rate of return without risk)Rate of return required by project = risk-free return rate + item B * (market average rate of return - risk-free return)33, net present value = entity cash flow / entity weighted average cost - original investment = shareholde

37、r cash flow / average rate of shareholder requirements - shareholder investment34, B equity =B assets * (1+ Liabilities / equity) B assets =B equity / (1+ Liabilities / equity)35, cash return line R= upper limit =3* cash return line -2* lower limit36, increase in revenue = increase in sales * unit m

38、arginal contribution37, accounts receivable accrued interest on sales = * the average closing current changes in the cost of capital cost rate * *The average daily sales balance = * average closing currentAppropriation fund = average balance * variable cost rate38, discount cost increase = new sales

39、 level * new discount rate * enjoy discount ratio - old sales level * old discount rate * enjoy discount customer ratio39, material allocation rate = material actual total consumption or actual cost / product material quota sales or fixed cost sumArtificial (manufacturing cost allocation rate) = wag

40、es (total manufacturing cost) / product utility (fixed time machine) and auxiliary production unit cost = total cost / auxiliary products or services (excluding the total of each workshop auxiliary products or services)The cost of each benefit workshop, product and department shall be equal to the u

41、nit cost per unit of auxiliary productionIn 40, the number of products in Jordan product yield = * degree of completionFinished product cost = unit cost * output of finished productThe unit cost of production at the beginning of this month on month = cost + cost / (product + end products in equivale

42、nt units)At the end of the product cost = cost per unit yield of Jordan *41, the end of the month in the product cost = in the number of products * in the unit unit cost of the productThe total production cost of the finished product (= at the beginning of the month this month in the product cost +

43、cost) - at the end of the product costUnit cost of finished product = total cost of finished product / finished product output42, material allocation rate = (the actual cost at the beginning of the month in actual cost + this month investment) / (product material cost quota in the quota cost + to be

44、 completed the end products)The wage distribution rate = (real wages at the beginning of the month in the product real wage + this month investment) / (product quota + to be completed the end in product quota)The material (wage) cost that should be allocated in the product = in the product quota mat

45、erial (wages) cost * material (wages) distribution rateMaterial (wage) cost assigned to finished product = finished product quota material (wage) cost * material (wage) allocation rate43, the product cost price method: a product cost = a product sales price / total sales pricePhysical quantity method: unit quantity (weight) cost = joint cost / total quantity of each product (total weight)44. Profit = unit price * sales volume unit variable cost * sales fixed cost or =