會(huì)計(jì)期的選擇是什么_2024年ACCA考試ATX知識(shí)點(diǎn)
積極進(jìn)取，永不言敗,，步履踏實(shí),，鑄就輝煌。acca證書(shū)含金量比較高,，但考試科目多,，難度大。請(qǐng)同學(xué)們嚴(yán)格執(zhí)行備考計(jì)劃,，鞏固基礎(chǔ)知識(shí)點(diǎn),。今天為大家整理了ATX科目Choice of an accounting date（會(huì)計(jì)期的選擇）相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來(lái)看看吧,。
【內(nèi)容導(dǎo)航】
Choice of an accounting date-會(huì)計(jì)期的選擇
【知識(shí)點(diǎn)】
Choice of an accounting date-會(huì)計(jì)期的選擇
Choice of an accounting date-會(huì)計(jì)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(fù)時(shí)光,，不負(fù)自己，砥礪前行,，實(shí)現(xiàn)輝煌的明天,。以上就是為大家整理的ATX科目考試知識(shí)點(diǎn)了，距離2024年6月份acca考試時(shí)間已經(jīng)越來(lái)越近,，同學(xué)們需要盡早完成報(bào)名繳費(fèi),。
注：以上來(lái)自Jenny Liu老師23年基礎(chǔ)精修班第12講
（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用,，禁止任何形式的轉(zhuǎn)載）
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