Profits tax - prepaid or deferred revenue expenses 利得税:预付或递延入帐的营运性开支
Profits tax - prepaid or deferred revenue expenses 利得税:预付或递延入帐的营运性开支
Departmental interpretation and practice notes no . 40 - prepaid or deferred revenue expenses departmental interpretation and practice notes no . 42 《税务条例释义及执行指引》第40号利得税:预付或递延入帐的营运性开支(
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 事务所可以通过建立个人质量保证制度、提取职业风险基金或划定延期支付收入等方式以应对审计风险时滞性特点。