Allowable deductions(允許扣減項)是什么_2024年ACCA考試TX知識點
不要因為別人的評價而否定自己，你的價值由自己定義。acca課程較多，難度較大。已經(jīng)成功報名的同學需認真?zhèn)淇肌Ｎ赐瓿蓤竺耐瑢W請在規(guī)定時間內(nèi)進入官網(wǎng)進行報名繳費。今天為大家整理了TX科目Allowable deductions（允許扣減項）相關(guān)知識點，一起來看看吧。
【內(nèi)容導航】
Allowable deductions-允許扣減項
【知識點】
Allowable deductions-允許扣減項
Allowable deductions-允許扣減項
Only costs wholly, exclusively and necessarily in the performance of duties of employment can be deducted
Specific items
① Travelling expenses incurring in the performance of duty
② Contributions by the individuals to a registered occupational pension scheme (ch10)
③ Fees to relevant professional bodies
④ Insurance premiums to cover liabilities and insurance due to employment (negligence and related legal proceeds)
⑤ Donation to charity under the payroll deduction
⑥ Capital allowances on plant and machinery necessarily provided by the employee
Work from home
An employee required to work at home may be able to claim a deduction for the additional cost of working from cost. Employer can pay up to ￡6 per week without the need for supporting evidence of the cost.
人生沒有彩排，每一天都是現(xiàn)場直播。在人生的舞臺上，沒有你想不想表演，只有你表演的好與不好。在逆境中不要灰心，在順境中不忘初心。以上就是為大家整理的TX科目考試知識點了，距離2024年6月acca考試越來越近，大家要做好充足準備，爭取一次通過。
注：以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第8講
（本文為東奧會計在線原創(chuàng)文章，僅供考生學習使用，禁止任何形式的轉(zhuǎn)載）
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