Computer Software 折舊率
回答 (2)
2011-08-29 4:22 pm
✔ 最佳答案
從稅務角度睇，無論軟件定硬件都有第一年100%折舊減免優惠。在會計制度上，折舊要以其成本價加估計棄置成本除以可使用年期，因此要以軟件及硬件對應市場才可以決定。 例如防毒軟件由於係維護電腦功能所以祇可以入維修費。 你應該參考香港會計師公會頒佈香港會計守則第16條，裡面有比較詳細解釋！僅供參考！ 
2011-08-27 1:12 am
In accounting
computer = 20%
software = 20%
In taxation:
computer = 100% claim for the 1st year
software = 100% claim for the 1st year
computer = 20%
software = 20%
In taxation:
computer = 100% claim for the 1st year
software = 100% claim for the 1st year
收錄日期: 2021-04-23 18:32:50
原文連結 [永久失效]:
https://hk.answers.yahoo.com/question/index?qid=20110826000051KK00336