Capital allowance(資本減免)是什么_2024年ACCA考試TX知識(shí)點(diǎn)
凡事總會(huì)成功,,只要有恒心,,不斷努力,水不斷下滴,,可以滴穿石頭,。acca課程較多,,難度較大,考試科目一共15門,,通過13門即可,。已經(jīng)成功報(bào)名acca考試的同學(xué)需認(rèn)真?zhèn)淇?。今天為大家整理了TX科目Capital allowance(資本減免)相關(guān)知識(shí)點(diǎn),一起來看看吧,。
【內(nèi)容導(dǎo)航】
Capital allowance-資本減免
【知識(shí)點(diǎn)】
Capital allowance-資本減免
Capital allowance-資本減免
Capital allowances (tax depreciation) are deducted from adjusted trading profits in respect of the fall in value, due to business use, of qualifying asset.
CA are calculated for periods of account (unincorporated business) or accounting period (for company).
It includes:
① Original cost of plant or machinery
② All subsequent qualifying expenditure (improvement)
只有拼盡全力,,才能不留遺憾。只有奮斗不止,,才能擁有更好的未來,。以上就是為大家整理的TX科目考試知識(shí)點(diǎn)了,距離2024年6月acca考試越來越近,,大家要做好充足準(zhǔn)備,,爭取一次通過。
注:以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第14講
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