Allowable deductions(允許扣減項(xiàng))是什么_2024年ACCA考試TX知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2024-03-06 09:31:46

不要因?yàn)閯e人的評(píng)價(jià)而否定自己，你的價(jià)值由自己定義。acca課程較多，難度較大。已經(jīng)成功報(bào)名的同學(xué)需認(rèn)真?zhèn)淇肌Ｎ赐瓿蓤?bào)名的同學(xué)請(qǐng)?jiān)谝?guī)定時(shí)間內(nèi)進(jìn)入官網(wǎng)進(jìn)行報(bào)名繳費(fèi)。今天為大家整理了TX科目Allowable deductions（允許扣減項(xiàng)）相關(guān)知識(shí)點(diǎn)，一起來看看吧。

【內(nèi)容導(dǎo)航】

Allowable deductions-允許扣減項(xiàng)

【知識(shí)點(diǎn)】

Allowable deductions-允許扣減項(xiàng)

Only costs wholly, exclusively and necessarily in the performance of duties of employment can be deducted

Specific items

① Travelling expenses incurring in the performance of duty

② Contributions by the individuals to a registered occupational pension scheme (ch10)

③ Fees to relevant professional bodies

④ Insurance premiums to cover liabilities and insurance due to employment (negligence and related legal proceeds)

⑤ Donation to charity under the payroll deduction

⑥ Capital allowances on plant and machinery necessarily provided by the employee

Work from home

An employee required to work at home may be able to claim a deduction for the additional cost of working from cost. Employer can pay up to ￡6 per week without the need for supporting evidence of the cost.

人生沒有彩排，每一天都是現(xiàn)場(chǎng)直播。在人生的舞臺(tái)上，沒有你想不想表演，只有你表演的好與不好。在逆境中不要灰心，在順境中不忘初心。以上就是為大家整理的TX科目考試知識(shí)點(diǎn)了，距離2024年6月acca考試越來越近，大家要做好充足準(zhǔn)備，爭(zhēng)取一次通過。

注：以上內(nèi)容來自Jenny Liu老師23年基礎(chǔ)精講班第8講

（本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載）

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