會計
根據香港《稅務條例》,每名在香港經營某行業、專業或業務的人,須就其入息及開支以英文或中文備存足夠的記錄,以便其應評稅利潤易於確定。而該等紀錄須保留為期最少7年。再者,按月會計入帳及編制財務報表對股東及/或管理人員極為重要。
In accordance with the Inland Revenue Ordinance, every person carrying on a trade, profession or business in Hong Kong is required to keep sufficient records in English or Chinese language of his income and expenditure to enable the assessable profits to be readily ascertained. Such records shall be retained for a period of not less than 7 years. In addition, monthly accounting entries or bookkeeping and preparation of financial reports are imperative to the shareholders and / or the management (“internal users”) because of the following benefits to the internal users
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