请教关于会计问题

Synergy000.

What is the 12-month rule?
If you are a small business entity, or an individual incurring deductible non-business expenditure, you can claim an immediate deduction under the 12-month rule for prepaid expenditure if the payment is incurred for an eligible service period not exceeding 12 months and the eligible service period ends in the next income year.

redhotliu.

原帖由 Synergy000 于 2012-4-4 09:09 发表
What is the 12-month rule?
If you are a small business entity, or an individual incurring deductible non-business expenditure, you can claim an immediate deduction under the 12-month rule for prepaid  ...
朋友reporting 和 taxation 有时候不是一回事。所以才会产生两个basis 之间的difference, 也才有DTA,DTL