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NAR1
香港公司成立與年審必備：NNC1與NAR1文檔詳解
在香港，經營一家公司需要遵循特定的法規和提交相應的文檔。其中，NNC1和NAR1是兩個關鍵文檔，它們在公司的生命週期中扮演著不同的角色。本文將為您詳細解讀這兩個文檔的功能、用途及它們之間的差異。
NNC1：公司成立的起點
NNC1，全稱《公司註冊申請表》，是公司成立時必須提交的文檔。這份文檔包含了公司的基本資訊，如公司名稱、註冊地址、董事和公司秘書的詳細資料以及公司股本結構等。NNC1...
審計報告
會計年度與財務年度：差異何在？
「會計年度」與「財務年度」這兩個詞彙，實際上並沒有太大的差別。它們皆代表著一段連續的 12 個月會計期間。然而，由於其他國家（例如英國）在使用這些詞語時存在差異，因此在探討年度會計和稅務事宜時，人們很容易對許多技術性詞彙的精確含義產生誤解，諸如日曆年度、52 - 53 週納稅年度、會計年度以及財務年度等。
會計年度與曆年之別在美國境內，公曆乃是一個從 1 月 1 日至 12 月 31 日的...