Profits tax - prepaid or deferred revenue expenses 利得稅:預(yù)付或遞延入帳的營運(yùn)性開支
Profits tax - prepaid or deferred revenue expenses 利得稅:預(yù)付或遞延入帳的營運(yùn)性開支
Departmental interpretation and practice notes no . 40 - prepaid or deferred revenue expenses departmental interpretation and practice notes no . 42 《稅務(wù)條例釋義及執(zhí)行指引》第40號(hào)利得稅:預(yù)付或遞延入帳的營運(yùn)性開支(
So it is necessary for accountant firms to establish a system of individual quality guarantee , to build up professional risk funds , and to recognize deferred revenue responding to the delayed - risk 事務(wù)所可以通過建立個(gè)人質(zhì)量保證制度、提取職業(yè)風(fēng)險(xiǎn)基金或劃定延期支付收入等方式以應(yīng)對(duì)審計(jì)風(fēng)險(xiǎn)時(shí)滯性特點(diǎn)。