✔ 最佳答案
As there are no business carried out by the company, the expenses so incurred are only the formation fee, BR fees and some minor operating expenses. You can have the first account be prepared from date of commencement of business i.e. from the date of first sale. Those expenses could then be covered in the first account. After the accounting closing date is determined, this will be consistently applied thereafter. But, bearing in mind that the first Annual General Meeting of the company should be convened and held within 18 months from the date of incorporation of the company.