會計期的選擇是什么_2024年ACCA考試ATX知識點
積極進取,永不言敗,,步履踏實,,鑄就輝煌。acca證書含金量比較高,,但考試科目多,,難度大。請同學們嚴格執(zhí)行備考計劃,,鞏固基礎(chǔ)知識點,。今天為大家整理了ATX科目Choice of an accounting date(會計期的選擇)相關(guān)知識點,準備參加考試的同學們來看看吧,。
【內(nèi)容導航】
Choice of an accounting date-會計期的選擇
【知識點】
Choice of an accounting date-會計期的選擇
Choice of an accounting date-會計期的選擇
Accounting date at 5 April will bring
? Easy tax payment and no overlap profit
? There is short interval between earning profits and paying related tax
? Gives short period for tax planning
Accounting date at 30 April can be used when
? Profits are expected to rise (delay profit turning into tax)
? Ensure the maximum interval between earning profits and paying related tax liability)
? Longer period for tax planning
? Result in increased overlap profits upon the commencement of trading
不負時光,,不負自己,,砥礪前行,實現(xiàn)輝煌的明天,。以上就是為大家整理的ATX科目考試知識點了,,距離2024年6月份acca考試時間已經(jīng)越來越近,同學們需要盡早完成報名繳費,。
注:以上來自Jenny Liu老師23年基礎(chǔ)精修班第12講
(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(zhuǎn)載)