結(jié)轉(zhuǎn)貿(mào)易損失減免是什么_2024年ACCA考試ATX知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：牛美琪2024-06-07 09:59:02

不經(jīng)巨大的困難,，不會(huì)有偉大的事業(yè),。acca證書含金量比較高，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Carry forward trade loss relief-IT（結(jié)轉(zhuǎn)貿(mào)易損失減免）相關(guān)知識(shí)點(diǎn),，準(zhǔn)備參加考試的同學(xué)們來看看吧。

【內(nèi)容導(dǎo)航】

Carry forward trade loss relief-IT-結(jié)轉(zhuǎn)貿(mào)易損失減免

【知識(shí)點(diǎn)】

Carry forward trade loss relief-IT-結(jié)轉(zhuǎn)貿(mào)易損失減免

Operation:

? A trading loss may be carried forward and set against the first trading profits arising from the same trade

Features:

? Automatic relief

? Indefinite periods

Carry forward trade loss relief is the only trade loss relief which applies to furnished holiday lettings.

Benefit of carry forward relief:

? Potential unrestricted period to use the available losses if

? - He continues to trade, and

? - Makes subsequent future profits from the same trade

Disadvantages of carry forward relief:

? Too long to relief for business in a prolonged trading difficulties

? Cash flow disadvantages and loss time value of money

? No certainty of future profits

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9月份acca考試時(shí)間已經(jīng)越來越近，同學(xué)們需要盡早完成報(bào)名繳費(fèi),。

注：以上來自Jenny Liu老師23年基礎(chǔ)精修班第13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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