美国动画学论文代写:ABC公司的发展

美国动画学论文代写:ABC公司的发展

ABC公司目前正在发展壮大,预计在未来五年内还需要新建一家工厂,以满足产品需求,成本为50万美元。董事们希望在未来5年里,每年确认10万美元的支出和一项负债(为未来扩张做准备)。

美国动画学论文代写:ABC公司的发展

公司在经营过程中,除承担现有业务的拓展或维护费用外,还承担交易数量。纳税义务人可以要求扣减因营业需要支出的税款。但是,用于收购资本资产的金额不能作为费用。折旧所需申报的金额取决于资产的使用年限。运输、安装等额外费用可以在计算额外工厂成本时计入(Australian Government Australian tax Office, 2016)。

资本支出总额不可能在同一年度内提出,可以在以后数年期间提出。资本资产的例子包括工厂和设备、汽车、对其他资本资产的改进、计算机等。一些资产的寿命可能是5年,一些资产甚至可能失效3年。根据折旧的使用年限,折旧可以申请5年、3年等。但是,如果费用低于1000美元,小企业可以申请当年的全部费用。

美国动画学论文代写:ABC公司的发展

The ABC Company is currently growing and it is expected that an additional factory will need to be built to meet product demand at a cost of $500, 000 in the next five years. The directors wish to recognise an expense of $100, 000 and a liability (provision for future expansion) for each of the next five years.

美国动画学论文代写:ABC公司的发展

While running the business, the company undertakes number of transactions besides spending the amount for the expansion or maintenance for the existing business. The tax payer can claim the deductions for the amount expended for the business purposes. However, the amount spent towards acquiring capital assets cannot be claimed as expense. Such amount required to be claimed as depreciation depends upon the useful life of the asset. The additional expenditure towards transportation, installation etc can be included while calculating the cost of additional factory (Australian Government Australian Taxation Office, 2016).

The claim of total capital expenditure in the same year is not possible and it can be claimed over period succeeding years. The examples of capital assets include plant and equipment, motor vehicles, improvements to other capital assets, computers etc. Some of the assets life may be five years and some assets may lapse even three years. Based on the useful life, the depreciation is claimed say 5 years, 3 years etc. However, the small business can claim entire cost with the same year if the cost is less than $1,000.