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Accrual method

taxnowca(背包会计)

In most cases, as a self-employed person you report business income by using the accrual method of accounting. With this method, you:
•report your income in the fiscal period you earn it, regardless of when you receive the income; and
•deduct expenses in the fiscal period you incur them, whether you paid them in that period or not. Incur usually means you either paid or will have to pay the expense.
As income from professional activities is business income, you report it using the accrual method.

Farmers, Fishers and self-employed commission sales agencies are allowed to use cash basis.

(#8406606@0)
Last Updated: 2013-10-4
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枫下家园 / 钱财税务 / 请教， contractor每月支票是月底到。每年最后一张支票怎么处理？按实际存入银行的时间报税吗？如果这样，我可以推到下一年存吗？ -mimier(mimier); 2013-10-4 (#8406491@0)

是不是得看你报税是 CASH BASIS 还是 ACCRUAL BASIS？假设你是 CASH BASIS，那就是什么时候银行里有 CASH 了，按那天算税。当然可以想什么时候 DEPOSIT 就什么时候做。 -meisuowei(msw); 2013-10-4 (#8406497@0)

Thanks a lot. -mimier(mimier); 2013-10-4 (#8406513@0)

如果是 INCOME TAX 是 CASH BASIS 的，什么时候 DEPOSIT，是避税（就是把收入到不同的年份处理）是个最基本的手法。我粗浅的理解。 -meisuowei(msw); 2013-10-4 (#8406532@0)

我也是这么想。年底最后一张，晚几天存就算下一年了。 -mimier(mimier); 2013-10-4 (#8406574@0)

CHECK 很多时候是有时间限制的，比如 180 天后作废。你看看 CHECK 上怎么说的，如果可能，问问 ISSUER 也可以。GOOD LUCK。 -meisuowei(msw); 2013-10-4 (#8406536@0)

时间上没有问题。因为总是月底到，晚几天就是下个月了。谢谢你详细的解释。 -mimier(mimier); 2013-10-4 (#8406569@0)

别客气，互相帮助。 -meisuowei(msw); 2013-10-4 (#8406654@0)

Accrual method -taxnowca(背包会计); 2013-10-4 {602} (#8406606@0)
In most cases, as a self-employed person you report business income by using the accrual method of accounting. With this method, you:
•report your income in the fiscal period you earn it, regardless of when you receive the income; and
•deduct expenses in the fiscal period you incur them, whether you paid them in that period or not. Incur usually means you either paid or will have to pay the expense.
As income from professional activities is business income, you report it using the accrual method.

Farmers, Fishers and self-employed commission sales agencies are allowed to use cash basis.

有明确要求self-employed person you report business income by using the accrual method？ -mimier(mimier); 2013-10-4 (#8406708@0)

Yes. Google T4002 Business and Professional Income 2012 -taxnowca(背包会计); 2013-10-4 (#8407291@0)

向背包会计致敬，终于解惑了。 -diming(党魁); 2013-10-4 (#8406712@0)
are all construction businesses in entire canada using percentage of completion, i.e. overbilling, underbilling to report income? for real? -meisuowei(msw); 2013-10-4 (#8406723@0)

问一下你的Accountant吧。另外弄明白Account payable和Account Receivable都是干什么用的。这个不是避税，是逃税。 -billdxy(who's the next); 2013-10-4 (#8406662@0)

请赐教。谢谢。 -meisuowei(msw); 2013-10-4 (#8406726@0)

你的收入是根据你Invoice对方的时间，而不是收到支票的时间。如果你不想把这笔钱算到上一财年的话，就把Invoice时间往后挪。否则这笔收入就是Income receivable。报税是根据Bookkeeping来得，不是银行记录。 -billdxy(who's the next); 2013-10-4 {189} (#8406903@0)
同样，你最后一个月的支出是根据收到对方Invoice的时间，或者payroll的时间，如果在财年结束的时候，钱还没有打出的话，这笔钱就是account payable。账面上这笔钱已经不是你的了。希望能够回答你的问题。

谢谢。我最后这张支票，如果不存，要记在AR里, 如果存了，就在CASH里。对吗？ -mimier(mimier); 2013-10-4 (#8407112@0)
What about over billing and under billing? -meisuowei(msw); 2013-10-4 (#8407200@0)

cash比较好管账。任何时候账上的余额都是对的。accrual报税容易，管帐难，尤其是有大量的应收账和应付款周转。 -2841999(四友); 2013-10-4 (#8406816@0)

@Manitoba

Accrual method

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