Allotment of Shares 分配股份 Approval of the Authority to Issue Shares 发行股票的权力的批准 Section 161 of the Companies’ Act states: 《公司法》第161条规定: Notwithstanding anything in a company’s memorandum or articles, the directors shall not, without the prior approval of the company in general meeting, exercise any power of the company to issue shares. 不论公司备忘录或公司章程中有何规定，未经股东大会事先批准，董事不得行使公司发行股票的任何权力。 Therefore, unless prior […]
Capital Allowances and Who Can Claim 资本补贴及谁可以报销 Capital allowances are deductions claimable for the wear and tear of qualifying fixed assets such as industrial machinery, office equipment and sign boards. Capital allowances are generally granted in place of depreciation, which is not deductible. 资本补贴是对符合资格的固定资产(如:工业机械、办公室设备和招牌)的损耗可申请扣除的款项。资本补贴一般用来代替折旧，因为折旧是不可扣除的。 Capital Allowances are Deductions for Fixed Assets 资本补贴是固定资产的扣除项目 Capital allowances are […]
Model Constitution for Primate Limited Companies 私人有限公司示范性公司章程 THE COMPANIES ACT (CHAPTER 50) 公司法(第50章) A PRIVATE COMPANY LIMITED BY SHARES CONSTITUTION OF <<NAME OF COMPANY>> 股份有限公司< <公司名称> > ______________________________________________ 1. The name of the company is <<NAME OF COMPANY>> 公司名称为< <公司名称> > 2. The registered office of the company is situated in the Republic of 公司的注册办事处设在……共和国 <<REGISTERED OFFICE ADDRESS>> […]
ACCA membership and fellowship 特许注册会计师会员及资深会员 Once you have completed your ACCA Qualification by passing your exams, along with three years’ practical experience and the Ethics and Professional Skills module, you will be invited to become an ACCA member. You will be able to use the ‘ACCA’ letters after your name. 一旦您通过考试获得ACCA资格，再加上三年的实践经验和道德与专业技能模块，您将被邀请成为ACCA会员。您可以在您的名字后面加上“ACCA”字母。 Benefits of being an […]
Background to Filing Agent and Qualified Individual 注册档案代理人和合格个人的背景 Filing Agent 档案代理人 A filing agent is a person who or which, in the course of his or its business, carries out on behalf of any other person (for example, a customer) any transaction with the Registrar using the electronic transaction system, or via any other means […]
Company Incorporation Services Singapore 新加坡公司注册服务 Singapore company registration process usually finishes within a day. Sometimes it takes 14 days to 2 months for applications which need a reference from other agencies for approval or review. 新加坡公司注册程序通常在一天内完成。有些申请需要其他机构的推荐信来审批，有时需要14天到2个月的时间。 Company Name 公司名称 You can choose to reserve a name first and then register the company later or do […]
Annual General Meeting (AGM) & Annual Return (AR) Filing with ACRA 年度股东大会(AGM)和周年申报表(AR)提交给新加坡会计和公司监管局 Annual General Meeting (AGM) 年度股东大会 The Singapore Companies Act requires companies to hold Annual General Meetings (AGM) of their shareholders unless the company has chosen not to hold AGMs by passing a shareholders resolution. If the company chooses not to hold AGM, all […]
Understanding WIP Accounting for Construction 理解在建工程的会计核算 In most cases, it is simple to determine the timing for Revenues Earned, once ownership of a product is transferred or a service is complete, revenue is considered to have been earned. But if revenue recognition is delayed until the end of a long term contract, the Matching Principle […]
More Details on Small Company Concept for Audit Exemption 更多关于小公司概念的豁免审计细节 Effective Date 生效日期 The audit exemption is applicable for financial years beginning on or after the change in the law (1 Jul 2015). 该审计豁免适用于自法律更改之日(2015年7月1日)起或之后的财务年度。 Qualification Criteria 资格标准 Currently, a company is exempted from having its accounts audited if it is an exempt private company with […]
Compilation of financial statements and accounting standards 编制财务报表和会计准则 As audit requirements are gradually being relaxed in Singapore for companies, more bookkeepers and accountants have been advising their clients that do not require to perform an audit to do a compilation of financial statements instead. So, what exactly is a compilation and is it necessary? 随着新加坡对企业的审计要求逐渐放宽，越来越多的簿记员和会计师开始建议那些不需要进行审计的客户转而编制财务报表。那么，编制到底是什么，有必要吗? […]
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