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什么是会计周期

May 31, 2024

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会计周期 什么是会计周期 ? 会计周期是完成公司簿记任务的基本八步流程。 它为企业财务活动的记录、分析和最终报告提供了清晰的指南。   会计周期的主要目的是什么? 会计周期的主要目的是确保财务报表的准确性和一致性。   会计周期步骤  1.识别交易 –> 2. 在日记帐中记录交易 –> 3. 将交易过帐到总帐 –> 4. 计算未经调整的试算表 –> 5. 分析工作表以识别错误 – –> 6. 调整日记帐分录以修复错误 –> 7. 创建和生成财务报表 –> 8. 关闭会计期间的账簿    

WHAT IS ACCOUNTING CYCLE

May 24, 2024

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Accounting Cycle What Is Accounting Cycle ? The accounting cycle is a basic, eight-step process for completing a company’s bookkeeping tasks. It provides a clear guide for the recording, analysis, and final reporting of a business’s financial activities.   What Is the Main Purpose of the Accounting Cycle ? The main purpose of the accounting cycle is to ensure the accuracy and conformity of financial statements.   Steps Of Accounting Cycle ? 1.Identify Transactions  –> 2. Record Transactions in a Journal –> 3. Post transactions to the general ledger – –> 4. Calculate an unadjusted trial balance –> 5. Analyze the worksheet to identify errors – –> 6. Adjust journal entries to fix errors –> 7. Create and produce financial statements – –> 8. Close the books for the accounting period    

FORM M

April 26, 2024

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FORM M 什么是FORM M ? FORM M 是一份应纳税收入和应纳税款的申报表。   谁需要申报 FORM M ? 在马来西亚获得收入的非税务居民   申报的截止日期 FORM M ? 30th APRIL (不经营任何业务) 30th JUNE (开展业务) IF USE E-FILLING CAN EXTEND MORE 15 DAYS   如何申报 FORM M ? 你可以亲自到LHDN申报 透过LHDN的网站自己申报  https://ez.hasil.gov.my 你也可以让我们 BP ACCOUNT ADVISORY SDN. BHD.   没申报FORM M的后果 罚款两百令吉至两万令吉 监禁不超过六个月 两者兼施  

年度申报表(Annual Return/AR)

April 19, 2024

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年度申报表 (Annual Return/ AR)  根据 2016 年公司法第 68 条文,所有在 Suruhanjaya Syarikat Malaysia (SSM) 注册成立的公司每年都必须提交年度申报表(AR)。   年度申报表概览 年度申报表 (AR) 是所有公司信息的摘要,例如业务活动、业务地址、注册办事处、公司董事会(董事和股东)、公司秘书和股东的详细信息及其持股详情。   年度申报表(AR)的目的 通过提交年度申报表 (AR) ,公司的利益相关者或投资者知道公司在提交年度的周年纪念日或注册日期正式营业。 所提供的信息通常会帮助公司的利益相关者形成对公司状况和条件的总体了解。   提交年度申报表 (AR) 指定的持牌公司秘书或公司代理人负责通过 MBRS 平台向注册服务商提交年度文件。 此外,公司必须在其在马来西亚注册或注册成立周年之日起 30 天内提交每个日历年的年度申报表 (AR)。   违反规定的罚款 每个公司董事会将被处以不超过 RM 50,000 的罚款。 如果是持续犯罪的情况下,则在定罪后持续犯罪的每一天,罚款不超过 RM 1,000.00。 根据 2016 年公司法第 549 条,连续三年或以上未提交年度申报表 (AR),SSM有权注销公司注册。   年度申报表 (AR) 提醒日期 在 BP Strategy Secretary Sdn. Bhd.,我们会在年度申报表 (AR) 到期日自动提醒我们的客户。 我们作为公司秘书的职责是确保我们的客户有足够的时间审查并按时提交公司的年度申报表 (AR) 。

FORM M

April 12, 2024

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FORM M What is FORM M ? FORM M is a return of taxable income and taxes payable.   Who needs to submit FORM M ? The non-resident taxpayers who received the income in Malaysia.   Due date of submission for FORM M ? 30th APRIL (Does not carry on any business) 30th JUNE (Carries on business) IF USE E-FILLING CAN EXTEND MORE 15 DAYS   How to submit FORM M ? Submit in LHDN counter Through the LHDN website (https://ez.hasil.gov.my) We can help you to submit at BP ACCOUNT ADVISORY SDN. BHD.   Consequence of Non-Compliance for submission of FORM M  Fine RM200 to RM20,000 Imprisonment for a term not exceeding 6 months BOTH  

Annual Return (AR)

April 5, 2024

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ANNUAL RETURN (AR) Under Section 68 of the Companies Act 2016, all incorporation of companies under Suruhanjaya Syarikat Malaysia are compulsory to lodge annual return.   OVERVIEW OF ANNUAL RETURN Annual Return (AR) is a summary of all company’s information such as business activities, business address, registered office, particulars of Board of Company (Director(s) and Shareholder(s), company secretary(ies) and shareholders with its shareholding details in the company.   OBJECTIVE OF ANNUAL RETURN By submitting Annual Return (AR), the stakeholders or investor of the Company aware that the company is doing operation at the anniversary or registered date for the year submitted. The information provided will usually assist the company’s stakeholders to form a general understanding about the company status and condition.   SUBMISSION OF ANNUAL RETURN Appointed licensed Company Secretary or Company’s Agent are responsible to lodge the annual documents to the Registrar through MBRS platform. In addition, Companies must submit Annual Return (AR) for each calendar year due within 30 days from the anniversary of its registration or incorporation date in Malaysia.   FINE FOR NON-COMPLIANCE Each Board of Company will be liable to a fine not exceeding RM 50,000. In the case of a continuing offence, a further fine not exceeding RM 1,000.00 for each day during which the offence continues after conviction. Under Section 549 of the Companies Act 2016, failure to lodge Annual Return (AR) for three or more consecutive years, the Registrar have authority to strike off the company registration.   REMINDER FOR ANNUAL RETURN (AR) DATE In BP Strategy Secretarial Sdn. Bhd., we will automatically remind our client on Annual Return (AR) due date. Our duty as Company Secretary to ensure that our client can have enough time to review and submit on time for company’s Annual Return (AR).