acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Definition
Output sales tax--------sales
Input sales tax(irrecoverable /recoverable) --------purchase
2. Calculation
Sales tax paid=output sales tax-input sales tax
Gross amount= net amount*(1+tax rate)
Sales tax=net amount*tax rate
3. Accounting
Output sales tax
Dr: Cash or trade receivables 690
Cr: Sales 600
Cr: Sales tax control account (output sales tax) 90
Recoverable input sales tax
Dr: Purchases 400
Dr: Sales tax control account (input sales tax recoverable) 60
Cr: Trade payables 460
Irrecoverable input sales tax
Dr: Purchases 460
Cr: Trade payables 460
