So you have prepared the financial statements for a period of more or less than 12 months and are wondering how to complete the items of financial data? And whether the amounts should be apportioned or grossed up to show figures for a 12-month period? The answer is it is not necessary to apportion/gross up …
Category Archives: Incorporation
Tax Paying Form BIR51/BIR52: Changes in Company Ownership. Do they belong on the Tax Return?
Let’s say your company has changed from a partnership into a sole proprietorship. Should this change be reported in the Profits Tax Return? And here is what you should do: The profits/(loss) of the business for the full basis period of the year of change should be reported in the Profits Tax Return (BIR52) for …
2013 年最佳商业书籍（福布斯FORBES）
（图片） 2013年已经正式离开了，但它给我们留下了很多美好的东西。比如 – 排名前 10 的商业书籍（如福布斯 12 月 16日文章中所列） 亿万富翁和机械师：拉里·埃里森（Larry Ellison）和汽车修理工如何联手赢得帆船赛最伟大的比赛美洲杯，作者：[…]
在不同的场合选择合适的鲜花
（图片） 花是传统的、芬芳的，而且非常漂亮，而我们互相送花有很多原因。 但我不得不承认，有时我很难弄清楚花能得到什么，花能说什么。 结果发现： 鲜艳的花朵通常在生日和周年纪念日送出。 红色（尤其是红玫瑰）与爱情和浪漫有关。其他带有浪漫气息的花是康乃馨、百合、兰[…]
How To Choose The Right Flowers for The Right Occasions
We give flowers to each other for a number of reasons. They are traditional, fragrant and simply pretty. But I have to admit that sometimes I have a hard time figuring out what flowerd to get and what the flowers can say. It turns out that: Bright-coloured flowers are usually given for birthdays and anniversaries. …
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Best Business Books of 2013 (by Forbes)
2013 has officially left the building. But it has left us a lot of great things. F. e. – The top 10 business books (as listed in a Forbes article of Dec 16th) The Billionaire and the Mechanic: How Larry Ellison and a Car Mechanic Teamed Up to Win Sailing’s Greatest Race, the America’s Cup, …
Tax Paying Form BIR51/BIR52: Tax Return For Dormant Companies. Is it necessary to prepare an audited financial statement?
So you may be wondering: if your company is dormant, is it necessary to prepare an audited financial statement before filing a tax return? Even if you are a dormant company, you still have to prepare audited financial statements in support of the return. You do not have to do the above, however, if you …
HellO Centre O
Hi my name is Cathy, I am from Perth in Western Australia. I am a fresh university graduate who was seeking an opportunity to widen my business and marketing knowledge, Centre O has kindly taken me under their wing for an exciting winter internship. Upon arrival of my nervous first day I was greeted with …
Rise & Shine!
The journey of life is with many twist and turns, but with faith and courage, no obstacle can stop you from reaching your goals, keep faith, peace and kindness in your heart, and you shall always shine, Good Morning and Happy New Year my friends!
振作起来！
人生的旅途充满曲折， 但凭着信心和勇气， 没有任何障碍可以阻止您实现目标， 保持你心中的信仰、和平和善良， 而你将永远闪耀， 早安，新年快乐我的朋友们！ （图片）