Opening year rules是什么_2024年ACCA考試ATX知識(shí)點(diǎn)
青春不停步，不停進(jìn)步。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)，爭(zhēng)取早日拿到acca證書。今天為大家整理了ATX科目Opening year rules（開始經(jīng)營(yíng)年度規(guī)則）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】
Opening year rules-開始經(jīng)營(yíng)年度規(guī)則
【知識(shí)點(diǎn)】
Opening year rules-開始經(jīng)營(yíng)年度規(guī)則
Opening year rules-開始經(jīng)營(yíng)年度規(guī)則
1st?year | From the date the trade starts to the next 5 April | |
2nd?year | Account c/f ending? in 2nd?TY | ≥ 12 months long 12 months to c/f in 2nd TY |
<12 months long first 12 months of trading | ||
No c/fending in 2nd?TY | 6 April – 5 April of the 2nd?TY | |
3rd year | 12 months to c/f ending in the 3rdTY | |
Overlap profits：Relief for overlap profits is usually given when the trade ceases.
不要只因一次挫敗就放棄，你原來決心想要到達(dá)的目的。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3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12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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