ACCA考试PARTNERSHIP AND LIMITED LIABILITY PARTNERSHIP怎么学？

ACCA课程是帮助学员更好掌握国际会计知识的过程，在备考ACCA考试的时候，学员有很多知识点需要提前去了解。ACCA考试的知识点有很多，ACCA考试PARTNERSHIP AND LIMITED LIABILITY PARTNERSHIP怎么学？

ACCA考试PARTNERSHIP AND LIMITED LIABILITY PARTNERSHIP是学员 要学习的内容，在备考的时候要掌握该知识点的内容，才能够在考试中认真的备考，掌握ACCA考试内容。

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1、Principle

Each partner Is taxed indlvkluaty on his share of the partnership, despite the partnership being a single trading entity. 每个股东都要按持股比例计算利润，从而交税

2、Calculation

①Procedure

Step 1 : calculate tax adjusted trading profit.计算调整后利润

Step 2 : allocate the tax accosted trading profits to the individual partners. 按比例计算每个人的应税调整后利润

Step 3 : apply the basis apply the basis of assessment rules to determine a partner's assessable profits in a tax year. 用画 数轴的方法对应给每个人

②Changes in profit shares ratios

一旦变化interest, profit, salaries 必须重新按比例分配

③Changes in membership of partnership

commencement rules : opening rule只影响加入者，cessation rule只影响退出者

有人加入、离开或去世 ， 则把时间点分为交动前和交动后，乘 n/12

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