英国查重:预算和支出分析

10 4月 英国查重:预算和支出分析

英国查重:预算和支出分析

个人经常预算和个人资产负债表将与可用的收入和付款为一个特定的时期,即每月,季度,半年或一年的基础上编制。为了有效地进行财务规划和所得税计算,所有的财务报表都需要按年度编制。个人现金预算是一种列明一段时间内所有收入和支出的财务计划。收据通常包括工资、收入、津贴和投资收入。付款通常包括所有的支出,如衣服、食物、保险等。亚当·哈特先生是一名会计,按个人分类。收入共95 000美元,其中就业来源和另一收入来源18 200美元,通过租金收入来自房产。从整个支出中,该图清楚地显示出支出的主要部分与可变利率有关,即每年16,200英镑。个人须为位于土旺联排别墅的按揭物业支付1,350元的流动利息。在这方面,建议尽量减少可变利息的开支。其余的开支有些微不足道。
在澳大利亚的税收制度下,无论这些支出是允许的还是不允许的,这些支出都是实际支出。所有此类支出均按澳大利亚税收制度执行。这些开支可能由他来承担,有些开支可能不被允许。这种不允许的支出,不应当从取得的收入完好无损的应纳税所得额中扣除。例如,亚当·哈特把钱花在了服装上。如该等开支是用于制服布,则该等开支可扣除。否则,它将是不合资格的支出。如果所有的支出都是不合格的,那么所有的收入都要纳税。纳税人可以要求扣除一些费用。然而,这些费用应该与工作相关。(澳大利亚政府澳大利亚税务局2016)这意味着,食品、服装、娱乐等支出必须与工作性质有关。申索与工作有关的扣除额时,有关开支必须与工作有关,而该开支并无获本组织发还。如开支涉及工作及私人用途,申索扣除只适用于与工作有关的部分。严格说来,这笔费用不应属于私人或家庭性质。

英国查重:预算和支出分析

Personal Current budget and personal balance sheet will be prepared with the available receipts and payments for a particular period i.e. monthly, quarterly, and half yearly or annual basis. In order to effective financial planning and income tax calculation, all financial statements required to be prepared on annual basis. Personal cash budget is a financial plan which lists all the receipts and payments over a period of time. A receipt usually includes wages, revenues, allowance and investment income. A payment usually includes all the expenditures such as clothing, food, insurance and so on. Mr. Adam Hart is an accountant and categorized as an Individual. The earnings are accumulated $95,000 with the source of employment and the other source of income $18,200 which comes from house property through rental income. Out of the entire expenditure, the graph clearly indicates the major part of expenditure is associated with variable interest rate i.e. 16,200 per annum. The individual pays $1,350 towards current variable interest for the mortgaged property situated at townhouse in Toowong. In this regard, it is advised to minimize expenditure on variable interest. The remaining expenditures are somewhat nominal.
The expenditure is actual expenditure irrespective whether such expenditure is admissible or inadmissible expenditure under Australian Tax System. All such expenditure is subject to Australian Tax system. The expenditure may be made by him and some of the expenditure may be disallowed. Such disallowed expenditure should not be deducted from the Taxable Income for which the Income received will be intact. For example, Adam Hart made expenditure towards clothing. In case such expenditure is meant for uniform cloth, then expenditure is eligible for deduction. Otherwise, it will be ineligible expenditure. If all expenditure is like ineligible, the entire amount of earnings will be taxable. The taxpayer can claim deduction for some expenses. However, such expenses should be work-related. (Australian Government Australian Taxation Office 2016). It means, the expenditures food, clothing, entertainment etc. must be related to work nature. For claiming work-related deduction, the expenditure made must be related to job and it was not reimbursed by the organization. In case, if the expenditure relate to both work and private purposes, claim of deduction is eligible only for work-related portion. Strictly speaking, the expense should not be private or domestic in nature.