結(jié)轉(zhuǎn)貿(mào)易損失減免是什么_2024年ACCA考試ATX知識(shí)點(diǎn)
不經(jīng)巨大的困難，不會(huì)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(qǐng)同學(xué)們嚴(yán)格執(zhí)行備考計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天為大家整理了ATX科目Carry forward trade loss relief-IT（結(jié)轉(zhuǎn)貿(mào)易損失減免）相關(guān)知識(shí)點(diǎn)，準(zhǔn)備參加考試的同學(xué)們來看看吧。
【內(nèi)容導(dǎo)航】
Carry forward trade loss relief-IT-結(jié)轉(zhuǎn)貿(mào)易損失減免
【知識(shí)點(diǎn)】
Carry forward trade loss relief-IT-結(jié)轉(zhuǎn)貿(mào)易損失減免
Carry forward trade loss relief-IT-結(jié)轉(zhuǎn)貿(mào)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(fù)時(shí)光，不負(fù)自己，砥礪前行，實(shí)現(xiàn)輝煌的明天。以上就是為大家整理的ATX科目考試知識(shí)點(diǎn)了，距離2024年9月份acca考試時(shí)間已經(jīng)越來越近，同學(xué)們需要盡早完成報(bào)名繳費(fèi)。
注：以上來自Jenny Liu老師23年基礎(chǔ)精修班第13講
（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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