Capital allowance(資本減免)是什么_2022年ACCA考試知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-05-24 09:56:56

奮斗的年紀(jì)，請(qǐng)放下你的清高，收起你的自尊，褪去你的愚昧，穿上你的現(xiàn)實(shí)，沖出你的花季，去走出你的人生。ACCA六月考試在即，大家備考時(shí)一定要熟練掌握各科目知識(shí)要點(diǎn)，今天東奧小編為大家整理了ACCA考試知識(shí)點(diǎn)，趕快來看一下吧。

【內(nèi)容導(dǎo)航】

Capital allowance-資本減免

【知識(shí)點(diǎn)】

Capital allowance-資本減免

- Capital allowance would lead to reduction in taxes, and also can be seen as a cash inflow;

- It can be used to reduce taxable profit;

- Saving in tax payments should be treated as a cash saving arising from the acceptance of the project;

- Usually, written down allowance on cost of plant and machinery at the rate of 25% on reducing balance method;

- When the asset is sold, the differences between the selling price and NBV at the time of sale would be a taxable profit(Balancing charge) or tax allowable loss(Balancing allowance);

- It can be assumed that full year’s allowance in the year of purchase and none in the year of disposal.

有的路，是用腳去走。有的路，要用心去走。深一腳，淺一腳，歡喜在路上，悲傷在路上。眼光不到，容易走彎路;理智喪失，容易走絕路。但只要心不走在絕路上，生活也終不會(huì)給你絕路走。以上就是東奧小編為大家整理的ACCA考試知識(shí)點(diǎn)了，距離6月份ACCA考試時(shí)間已經(jīng)越來越近，大家一定要合理安排好自己的備考時(shí)間，制定好學(xué)習(xí)計(jì)劃，爭(zhēng)取順利上岸。

注：以上來自東奧教研團(tuán)隊(duì)

(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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