会计准则解析之固定资产 – PDF
Day: January 3, 2022
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7 – Accounts
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
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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 of transactions.
3. Debit and credit are on the left and right sides of every account, respectively.
4. Following and applying specific guidelines can help us keep accurate financial records, please refer to the illustration.
5. Join our Telegram – http://bit.ly/YourAuditor
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Bookkeeping – Everybody Can Do It / #簿记 – #人人都能做到系列
1. Introduction
2. Bookkeeping and Accounting
[簿记和会计]
3. Assets, Liabilities, and Owners’ Equity
[资产、负债和所有者权益]
4. Accounting Equation: Assets = Liabilities + Owner’s Equity
[会计方程式：资产 = 负债 + 股权权益]
5. Expenses & Revenues
[支出和收入]
6. Transactions
[交易]
7. Accounts
[账户]
8. Accounting Accrual System
[会计权责发生制]
9. Accounting Double Entry System (1)
[会计复式记账法(1)]
10. Accounting Double Entry System (2)
[会计复式记账法(2)]
11. Recording Transactions
[商业交易的记载]
12. Purchase on Credit
[ 赊账采购]
13. Purchase on Cash
[现金采购]
14. Sale on Credit
[赊账销售]
15. Sale on Cash
[现金销售]
16. Unearned Revenue
[未赚取的收入]
17. Prepaid Expenses
[预付费用]
18. Unrecorded Expenses (1)
[未入账的费用 (1)]
19. Unrecorded Expenses (2)
[未入账的费用 (2)]
20. Unrecorded Revenue
[未入账的收入]
21. What Is Depreciation
[什么是折旧]
22. What kind of Assets can you Depreciate
[什么样的资产可以计提折旧?]
23. Useful Life
[使用期限]
24. What is a Depreciation Schedule
[什么是折旧表]
25. Types of Depreciation – Straight Line Depreciation
[折旧的类型 – 直线折旧]
26. Types of Depreciation – Diminishing Balance Method
[折旧的类型 – 递减平衡法]
27. Types of Depreciation – Units of Production Depreciation Method
[折旧的类型 – 生产单位的折旧]
28. Accumulated Depreciation
[累计折旧]
29. Why Should We Care to Record Depreciation
[我们为什么要关注折旧记录]
30. Is Depreciation a Fixed Cost
[折旧是一种固定成本吗]
31. Types of Discount – Trade Discount
[折扣的类型 – 贸易折扣]
32. Types of Discount – Cash Discount
[折扣的类型 – 现金折扣]
33. Difference Between Trade Discount and Cash Discount
[贸易折扣和现金折扣之间的区别]
34. How To Calculate & Record Trade and Cash Discounts
[如何计算和记录贸易和现金折扣]
35. Discount Allowed
[销货折扣]
36. Discount Received
[购货折扣]
37. Exercise – 1
[练习 – 1]
38. Exercise – 2
[练习 – 2]
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Finance Act 2021
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 in Malaysia by any person who is not resident in Malaysia.”;
4. Concerning receiving income derived from abroad in Malaysia by Tax Resident, please note that enacting the Finance Act 2021 already has legal legitimacy [who’s talking about U-Turn?]
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1. 2021年财政法已于2021年12月31日，在先报上颁布。
2. 无论是2021年财政法令还是2021年财政法案，都没有重大差异。
3. 主体法案的第6附表在第1部分进行了修订：
👉 用以下段落代替原有的第28段。
👉 “28. 非马来西亚居民人士在马来西亚收到的源自马来西亚以外的收入” 。
4. 关于在马来西亚收到源自国外的收入这项措施，请注意，随中2021年财政法令的颁布，它已经有着法律的合法性了。
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RM 20,000 Tax Rebate for the Newly Set Up Company – Conditions Apply
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 to resident Companies, or Limited Liability Partnerships (LLPs) [hereinafter referred to as “Qualifying Entity”] incorporated/registered in Malaysia and meet the criteria set in this Order.
3. This Order has effect from the year of assessment 2021.
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1. 2021 年 12 月 31 日，部长行使 1967年所得税法令 [法案53] 第6D(4)条文所赋予的权力，在宪报上颁布了 2021年所得税(根据第6D(4)条文给予税务回扣的条件])指令 [P.U. (A) 504]。
2. 从2021年评估年度开始， 第6D(4)条文下的税务回扣:
👉 将提供给符合本指令规定的标准;
👉 在马来西亚成立/注册的居民公司或有限责任合伙公司 (LLP) [以下统一简称 “合格实体”] 。
3. 本指令自2021年评估年度起生效。
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Double Tax Deduction for the Sponsorship of Scholarships to Malaysian Students
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. (A) 503].
2. These Rules are deemed to have effect from the year of assessment of 2015. 3. Join our Telegram: http://bit.ly/YourAuditor
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1. 2021 年 12 月 31 日，部长行使 1949年印花税法令 [第378号法] 第80(1)款所赋予的权力，在宪报上颁布了 2021年印花税(豁免)(第18号) 指令 [P.U. (A) 502]。
2. 此细则被视为从2015年的评估年度开始生效。
3. 加入我们的 Telegram: http://bit.ly/YourAuditor
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Stamp Duty (Exemption)(No. 18) Order 2021: Merger or Acquisition
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 the condition that the application for merger or acquisition is received by the Ministry of Entrepreneur Development and Cooperatives from 1 July 2021 but not later than 30 June 2022, instruments concerning such merger or acquisition executed by small and medium enterprises shall be exempted from stamp duty. 4. Join our Telegram: http://bit.ly/YourAuditor
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1. 2021 年 12 月 31 日，部长行使 1949年印花税法令[第378号法] 第80(1)款所赋予的权力，在宪报上颁布了 2021年印花税(豁免)(第18号) 指令 [P.U. (A) 502]。
2. 此指令被视为于2021年7月1日开始实施。
3. 根据此指令，在符合企业发展与合作部 [Ministry of Entrepreneur Development and Cooperatives] 于2021年7月1日至2022年6月30日这段时间收到合并或收购申请的条件下，中小型企业执行的“与批准的合并或收购有关的文件”将豁免征收印花税。
4. 加入我们的 Telegram: http://bit.ly/YourAuditor
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Income Tax (Exemption)(No. 13) Order 2021: Export of Private Health Care Services
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 our Telegram: http://bit.ly/YourAuditor 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021 年 12 月 31 日，部长行使 1967年所得税法令 [法案53] 第127(3)(b) 段所赋予的权力，在宪报上颁布了 2021年所得税(豁免)(第13号) 指令 [P.U. (A) 501]。 2. 此指令从2021年的评估年度开始生效，直到2022年的评估年度。
3. 加入我们的 Telegram: http://bit.ly/YourAuditor
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