Capital allowance(資本減免)是什么_2022年ACCA考試知識點
奮斗的年紀,，請放下你的清高,，收起你的自尊,，褪去你的愚昧，穿上你的現實,，沖出你的花季，去走出你的人生,。ACCA六月考試在即,，大家備考時一定要熟練掌握各科目知識要點，今天東奧小編為大家整理了ACCA考試知識點,，趕快來看一下吧,。
【內容導航】
Capital allowance-資本減免
【知識點】
Capital allowance-資本減免
Capital allowance-資本減免
- Capital allowance would lead to reduction in taxes, and also can be seen as a cash inflow;
- It can be used to reduce taxable profit;
- Saving in tax payments should be treated as a cash saving arising from the acceptance of the project;
- Usually, written down allowance on cost of plant and machinery at the rate of 25% on reducing balance method;
- When the asset is sold, the differences between the selling price and NBV at the time of sale would be a taxable profit(Balancing charge) or tax allowable loss(Balancing allowance);
- It can be assumed that full year’s allowance in the year of purchase and none in the year of disposal.
有的路，是用腳去走,。有的路,，要用心去走。深一腳,，淺一腳,，歡喜在路上，悲傷在路上,。眼光不到,，容易走彎路;理智喪失，容易走絕路,。但只要心不走在絕路上,，生活也終不會給你絕路走。以上就是東奧小編為大家整理的ACCA考試知識點了,，距離6月份ACCA考試時間已經越來越近,，大家一定要合理安排好自己的備考時間，制定好學習計劃,，爭取順利上岸,。
注：以上來自東奧教研團隊
(本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用，禁止任何形式的轉載)
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