Guide Notes on Submission of Tax Returns
Guide Notes on Submission of Tax Returns – PDF 1. The IRB has released the Filing Program for the year 2022. According to the filing program, the statutory filing and tax payment due dates, as well as the grace period and manner of submission for the various return forms, are all specified. 2. It is […]
30 – Is Depreciation a Fixed Cost
Bookkeeping – Everyone Can Do It – 30 – Is Depreciation a Fixed Cost – PDF 1. 说到折旧，对于大多数的折旧方法而言，是一种固定成本，因为每年的金额是固定的，不管企业的活动水平是否改变。 2. 生产单位法是这个法则的一个例外。 3. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. For most depreciation methods, depreciation is a fixed cost because the amount is fixed each year, regardless of changes in the level of activity of the business. 2. The units of […]
29 – Why Should We Care to Record Depreciation
Bookkeeping – Everyone Can Do It – 29 – Why Should We Care to Record Depreciation – PDF 1. 我们现在明白了什么是折旧，如何计算折旧，计算折旧所需的信息，以及也看了如何计算折旧的例子。 2. 让我们来看看为什么我们要关注折旧问题。 3. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. After understanding what depreciation is, how to calculate it, the information required to calculate it, and looking at examples of how to calculate depreciation, we can go on to […]
28 – Accumulated Depreciation
Bookkeeping – Everyone Can Do It – 28 – Accumulated Depreciation – PDF 1. 当我们购买固定资产被时，它不被认列为损益表上的一项费用支出。 2. 该资产的总价值，将会体现在公司的资产负债表上。 3. 在资产的使用年限内，其成本随着其价值的逐年下降而成为费用。此时资产负债表上资产价值的减少，将会在损益表上反映为折旧费用。 4. 累计折旧是资产负债表上的一个贷方余额，它是资产在其使用寿命内计入损益表的全部成本。 5. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. When a fixed asset is purchased, it is not recognized as an expense on the Income Statement. 2. The asset’s total value is represented on the company’s balance sheet. 3. […]
27 – Types of Depreciation – Units of Production Depreciation
Bookkeeping – Everyone Can Do It – 27 – Types of Depreciation – Units of Production Depreciation – PDF 1. 生产单位法是一种直接的方法，根据设备的工作量来折旧。 2. 术语”生产单位”既可以指设备的产出，如：小工具，也可以指设备运行的小时数。 3. 公式: (资产成本 – 剩余价值) / 使用期限内所生产出的单位 4. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. The units of production method is a straightforward way to depreciate equipment depending on the amount of work it performs. 2. […]
26 – Types of Depreciation – Diminishing Balance Method
Bookkeeping – Everyone Can Do It – 26 – Types of Depreciation – Diminishing Balance Method – PDF 1. 这种方法是一种稍微复杂的资产折旧方式，它可以让你在购买资产后立即注销更多的价值，而在以后的日子里则逐渐减少注销。 2. 但是，如果折旧率不精准的话，在资产的使用寿命结束时可能会出现无法提供完整的折旧的情况。 3. 此外，在使用这种方法时，应考虑资产的使用年限。如果一项资产在一年中只使用了两个月，则只对这两个月进行折旧。 4. 公式: 年初的账面价值 * 折旧率 5. 在插图中阅读更多内容 🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. This method is a slightly more complicated way to depreciate an asset. It lets you write off more of an asset’s value […]
Real Estate Investment Trusts Property Trust Funds, Business Trusts– Return for the Y/A 2022
Filing Programme for Year 2022 – Real Estate Investment Trusts Property Trust Funds, Business Trusts – PDF 1. The IRB has released the Filing Program for the year 2022. According to the filing programme, the statutory filing and tax payment due dates, as well as the grace period and manner of submission for the various […]
Trust Bodies and Co-Operative Societies – Return for the Year of Assessment 2022
Filing Programme for Year 2022 – Trust Bodies and Co-Operative Societies – PDF 1. The IRB has released the Filing Program for the year 2022. According to the filing programme, the statutory filing and tax payment due dates, as well as the grace period and manner of submission for the various return forms, are all […]
Companies and Limited Liability Partnerships (LLPs) – Return for the Year of Assessment 2022
Filing Programme for Year 2022 – Companies and Limited Liability Partnerships – PDF Program Memfail BN 2022 1. The IRB has released the Filing Program for the year 2022. According to the filing programme, the statutory filing and tax payment due dates, as well as the grace period and manner of submission for the various […]
Other Individuals Return for the Year of Assessment 2021
Filing Programme for Year 2022 – Resident Individuals (Knowledge Workers, Expert Workers, Non-Citizen Workers Holding Key Positions) & Non-Resident Individuals – PDF Program Memfail BN 2022 1. The IRB has released the Filing Program for the year 2022. According to the filing programme, the statutory filing and tax payment due dates, as well as the […]
