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年結
【年結日】香港公司如何挑選合適的財政年度年結日？
選擇恰當的財政年度年結日乃是一項至關重要的決策。年結日不僅對公司的會計實務有著重大影響，亦與報稅以及財務規劃緊密相關。本文將深入探討香港公司應如何選擇最契合自身情況的財政年度年結日，以及此一選擇可能帶來的種種影響。
一、何為財政年度年結日？
財政年度年結日乃是公司財政年度的最後一日，標誌著公司一個完整會計週期的終結，亦是準備年度財務報表以及進行報稅的關鍵時點。香港公司可自由選擇其財政年度...