結轉貿易損失減免是什么_2024年ACCA考試ATX知識點
不經(jīng)巨大的困難,，不會有偉大的事業(yè),。acca證書含金量比較高,，但考試科目多,，難度大,。請同學們嚴格執(zhí)行備考計劃,，鞏固基礎知識點,。今天為大家整理了ATX科目Carry forward trade loss relief-IT（結轉貿易損失減免）相關知識點,，準備參加考試的同學們來看看吧,。
【內容導航】
Carry forward trade loss relief-IT-結轉貿易損失減免
【知識點】
Carry forward trade loss relief-IT-結轉貿易損失減免
Carry forward trade loss relief-IT-結轉貿易損失減免
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9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年基礎精修班第13講
（本文為東奧會計在線原創(chuàng)文章,，僅供考生學習使用,，禁止任何形式的轉載）
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