FAR中政府會(huì)計(jì)的一道例題的解釋與講解

政府與非營(yíng)利組織會(huì)計(jì)，由于中國(guó)很少學(xué)到相關(guān)知識(shí)，即使學(xué)到了也和美國(guó)的相關(guān)準(zhǔn)則差異很大，所以這一部分對(duì)于很多同學(xué)來(lái)說(shuō)是學(xué)習(xí)上的難點(diǎn)。下面這個(gè)例子是很多同學(xué)經(jīng)常問(wèn)到的一道題目，網(wǎng)校老師針對(duì)這道題目進(jìn)行了詳盡的解答，我們就與大家一起來(lái)分享一下。

Both Curry City and the State have a general sales tax on all merchandise. Curry City's tax rate is 2 percent and the State's rate is 4 percent. Merchants are required by law to remit all sales tax collected each month to the State by the 15th of the following month. By law, the State has 45 days to process the collections and to make disbursements to the various jurisdictions for which it acts as an agent. Sales tax collected by merchants in Curry total $450,000 in May and $600,000 in June. Both merchants and the State make remittances in accordance with statutes. What amount of sales tax revenue for May and June is included in the June 30 year-end financial statements of the State and Curry?

State Curry

a. $700,000 $350,000

b. $1,050,000 $350,000

c. $1,050,000 $0

d. $300,000 $150,000

題目的大意是：Curry 市和該市所在州州都對(duì)全部的商品征收營(yíng)業(yè)稅，市的稅率是2%，州的稅率是4%，法律規(guī)定，經(jīng)銷商需要匯總每個(gè)月全部（市和州兩地）的營(yíng)業(yè)稅，于次月的15日向州匯繳。法律上還規(guī)定，州在收到匯繳的全部營(yíng)業(yè)稅后，有45日的時(shí)間匯集并向其市各轄區(qū)支付（屬于市的）營(yíng)業(yè)稅（因?yàn)樵谶@里州僅是一個(gè)代理市收繳營(yíng)業(yè)稅的角色），Curry的經(jīng)銷商五月份應(yīng)向州匯繳全部的營(yíng)業(yè)稅450,000，六月份則是600,000，經(jīng)銷商和州（政府）匯款全依照法律規(guī)定進(jìn)行，那么請(qǐng)問(wèn)五月、六月的營(yíng)業(yè)稅收入包括在州和市（政府）六月三十至年底的財(cái)務(wù)報(bào)表所列報(bào)的金額各為多少？

那么，從題目中可以看出經(jīng)銷商匯繳至州的5月份營(yíng)業(yè)稅一共450000，是營(yíng)業(yè)收入按兩地稅率來(lái)計(jì)算的（一共是6%），因此，五月份營(yíng)業(yè)收入就是4500000/6%=7500K，同樣道理，六月份營(yíng)業(yè)收入=600000/6%=10000K

150K是州六月15日收到全部的營(yíng)業(yè)稅后，匯劃給市的營(yíng)業(yè)稅（按稅率2%=7500K*2%=150K），因?yàn)榻?jīng)銷商是在六月15日匯給州五月份的營(yíng)業(yè)稅，州則在六月15日后的第45日（也就是7月30日）支付給市。同樣道理，200K是州七月15日收到全部的營(yíng)業(yè)稅后，匯劃給市的營(yíng)業(yè)稅（按稅率2%=10000K*2%=200K），因?yàn)榻?jīng)銷商是在七月15日匯給州六月份的營(yíng)業(yè)稅，州則在七月15日后的第45日（也就是8月29日）支付給Curry市。

綜上，我們就可以得到正確答案了。