knock off ysl the cost of carry-over provisions o
Posted in nike shoes on October 23rd, 2010 by adminAlmost all the financial officers were forced to do accounting, I will do the following took roughly summarized as follows accounting approach, only if one is prepared when you perform the audit reference bar, not to mention that I teach you to do accounting Oh:
1.
cost Internet-based methods of operation: cost of project expenditures will fall into the cost accounting treatment in order to to current tax deduction purposes, or to subject to cost of the project costs in order to control the pre-tax net profit ratio and exaggerated the purpose of the current period. Reason: Because the cost of direct labor, direct materials, manufacturing costs composed of direct labor, manufacturing costs and marketing expenses,Christian Louboutin sale shoes, management fees and other spare easy to mix, so the vulnerability of the operation. The other direct materials and labor included in the freight handling costs and management costs such as easier integration.
2. the cost of capital (capacity) each of
How: The costs of the project are turned into assets, accounts processing,cheap christian louboutin, from the depreciation of deferred tax deductible. Or class of assets belonging to the direct expenditure of subjects to confirm costs, current tax deduction.
reason: part of the asset itself,manolo, including fees, other costs it can be integrated into the asset value, and vice versa. The other assets of repair, such as their own borrowing costs easier to confirm the boundary of artificial virtual. The other fixed assets and intangible assets based on easily recognized virtual.
3. costs of nominal conversion
How: There will be some tax deduction limit the cost of the excess rate into a more relaxed or other restrictions limit the cost of items not recorded, to achieve the full purpose of pre-tax deduction or reduction of taxes and other related purpose. Cause: The costs that are based on the invoice, the invoice is easy virtual.
4. costs accrued / deferred / selective sharing
How: To control the size of current pre-tax profit, provision for expenses, to defer the tax. Or for other purposes (such as stock purchase price, current performance) inflated current profits are deferred to confirm selection.
another selective to cost-sharing, such as sharing the costs of the proportion of expenditure on the Control of tax due for the project (such as adjusting the land value-added tax). Reason: the same point 3.
5. the cost of nominal conversion
How: The cost belong to current projects can be carried over into the other can not be carried over the cost of the project, or anti-bound.
6. the cost ahead of time & delayed confirmation / selective sharing
How: The cost of current carry-over carry-over, or carry less current, next padded , or select the cost-sharing method to achieve these two aims. Reasons: the cost of carry-over provisions of the obscure.
7. revenue recognized in advance & delayed / selective sharing
How: will be carried forward more or less current income carried forward carried forward, next padded. Or choose a revenue-sharing approach to achieve these two aims. Reason: Revenue recognition requirements are more cryptic.
8. transforming
How nominal income: the total amount of income between projects in a variety of adjusted income, such as the main income into other operating income or operating income, to to control the turnover tax or outstanding performance in the main business purpose.
9. revenue liabilities of / expenditure capitalization
How: The income for the time being unpaid debts to other creditors, or the expenditure for the time being linked to other receivables, to defer taxes or tax purposes.
10. income, costs, expenses inflated / minus
How-to: reduce income artificially inflated or false or costs or expenses, or virtual cut income. Adjustments for errors caused by basis. To tax or other purposes of delay.
11.
How transfer pricing: with external counterparties to deal with artificial prices to achieve the objective of transfer pricing, lower or raise the price to compensate for each other in ways other charges for their coffers. To achieve the purpose of tax avoidance.
12. assets, liabilities, nominal conversion
methods of operation: the fixed assets in the asset class names change, to change its depreciation period; the receivables pegged to other receivables, linked to other accounts or advance payments of tax avoidance practices.
13. false
How Exchange Act: The contract does not exist in the transaction are recorded, leading to capital outflows and increase current costs, to reduce income tax purposes.
14. costs leading to revenue law
How: turnover tax revenue due involved in revenue recognition prior to the direct costs of offset each other to achieve the control transfer tax purposes. If during the follow-up business into a lower discount price.
15. re-transfer method
How: The share transfer, the transfer of assets, debt restructuring for the transfer of funds or income to tax avoidance. If the company’s money transfer to bankruptcy repudiating such purposes.
16. the private costs of
How the company: the cost of the private sector into the company’s costs, that is, to lower personal income tax payable for the purpose were added before income tax The purpose of deducting expenses. Such as: personal vehicle fuel costs in the company handling personal rent charges in the company to handle.
17. Revenue / Cost / Cost Transfer Act
operation methods: separate contract, will be income or costs or expenses transferred to other companies or individuals, to differences in tax treatment purposes. Or to fill the company’s costs reimbursement, accounts, compensation, limited to the cost of their balance.
18. inflated / decrease the circulation of
How: In the circulation of any real effort in the process of more than one transfer, the amount of more than one income, the cost of each percentage deductible limit the scope of increased. Or a virtual out part of the cost of assets such as loans to individuals to buy the company, the company leased personal assets, intangible increased rental costs. Or by way of commission income payments.
19. the use of financial tools to law
operation method: Using the stock, futures, foreign exchange and other financial tools, difficult to control future price of transactions. The transaction price control at a low level, after trading a financial instrument investment income, to avoid some of the turnover tax.
20. blocs operating
How: Use grouping operations to achieve the national reunification of the approved part of the group of the company’s operating model tax purposes. Will cost the company within the Group balance distributed and the overall tax purposes. If the group set up software companies, restrictions on wage deductions no 1600, will be staffing other companies in the company, wage in the company’s hair, work in other companies. And so numerous.
21. Other
such as: if the borrower becomes the deposit received from other companies deal with. Taxes generated by the interest to avoid out. And so numerous.
Note: do finance the friends ah, false accounting to learn Oh, Oh, but they have to dig deep.
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