会计准则解析之固定资产
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会计准则解析之固定资产 – PDF 10
7 – Accounts
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Bookkeeping – Everyone Can Do It 7 – Accounts – PDF 1. 账户是一种存储和记录交易和财务交易的机制。 2. 它记载了资产、负债、所有者权益、费用、收入因交易而发生的所有变化。 3. 借方和贷方分别呈现在每个账户的左边和右边。 4. 遵循和应用具体的规则可以帮助我们保持准确的财务记录,请参考图解 3. 加入我们的 Telegram – http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. An account is a mechanism for storing and recording transactions and financial transactions. 2. It records all changes in assets, liabilities, owners’ equity, expenses, and income as a result […]
Finance Act 2021
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1. On 31 December 2021, the Finance Act 2021 was Gazetted. 2. The Finance Act 2021 and the Finance Bill 2021 are identical. 3. Schedule 6 to the principal Act is amended in Part I— 👉 by substituting for paragraph 28 the following paragraph: 👉 “28. The income arising from sources outside Malaysia and received […]
RM 20,000 Tax Rebate for the Newly Set Up Company – Conditions Apply
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1. On 31 December 2021, the Minister, in the exercise of the powers conferred by subsection 6D(4) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Conditions for the Grant of Rebate under subsection 6D(4)) Order 2021 [P.U. (A) 504]. 2. From YA 2021, a tax rebate [section 6D(4)] will be provided […]
Double Tax Deduction for the Sponsorship of Scholarships to Malaysian Students
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1. On 31 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for the Sponsorship of Scholarship to Malaysian Student Pursuing Studies at the Technical and Vocational Certificate Levels) Rules 2021 [P.U. […]
Stamp Duty (Exemption)(No. 18) Order 2021: Merger or Acquisition
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1. On 31 December 2021, the Minister, in the exercise of the powers conferred by subsection 80(1) of the Stamp Act 1949 [Act 378], gazetted the Stamp Duty (Exemption)(No. 18) Order 2021 [P.U. (A) 502]. 2. This Order is deemed to have come into operation on 1 July 2021. 3. Under this Order, subject to […]
Income Tax (Exemption)(No. 13) Order 2021: Export of Private Health Care Services
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1. On 31 December 2021, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption)(No. 13) Order 2021 [P.U. (A) 501]. 2. This Order has effect from the year of assessment 2021 until the year of assessment 2022. 3. Join […]