Allowable deductions(允许扣减项)是什么_2024年ACCA考试TX知识点
不要因为别人的评价而否定自己，你的价值由自己定义。acca课程较多，难度较大。已经成功报名的同学需认真备考。未完成报名的同学请在规定时间内进入官网进行报名缴费。今天为大家整理了TX科目Allowable deductions（允许扣减项）相关知识点，一起来看看吧。
【内容导航】
Allowable deductions-允许扣减项
【知识点】
Allowable deductions-允许扣减项
Allowable deductions-允许扣减项
Only costs wholly, exclusively and necessarily in the performance of duties of employment can be deducted
Specific items
① Travelling expenses incurring in the performance of duty
② Contributions by the individuals to a registered occupational pension scheme (ch10)
③ Fees to relevant professional bodies
④ Insurance premiums to cover liabilities and insurance due to employment (negligence and related legal proceeds)
⑤ Donation to charity under the payroll deduction
⑥ Capital allowances on plant and machinery necessarily provided by the employee
Work from home
An employee required to work at home may be able to claim a deduction for the additional cost of working from cost. Employer can pay up to £6 per week without the need for supporting evidence of the cost.
人生没有彩排，每一天都是现场直播。在人生的舞台上，没有你想不想表演，只有你表演的好与不好。在逆境中不要灰心，在顺境中不忘初心。以上就是为大家整理的TX科目考试知识点了，距离2024年6月acca考试越来越近，大家要做好充足准备，争取一次通过。
注：以上内容来自Jenny Liu老师23年基础精讲班第8讲
（本文为东奥会计在线原创文章，仅供考生学习使用，禁止任何形式的转载）
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