不经巨大的困难，不会有伟大的事业。acca证书含金量比较高，但考试科目多，难度大。请同学们严格执行备考计划，巩固基础知识点。今天为大家整理了ATX科目Carry forward trade loss relief-IT（结转贸易损失减免）相关知识点，准备参加考试的同学们来看看吧。

【内容导航】

Carry forward trade loss relief-IT-结转贸易损失减免

【知识点】

Carry forward trade loss relief-IT-结转贸易损失减免

Carry forward trade loss relief-IT-结转贸易损失减免

Operation:

• A trading loss may be carried forward and set against the first trading profits arising from the same trade

Features:

• Automatic relief

• Indefinite periods

Carry forward trade loss relief is the only trade loss relief which applies to furnished holiday lettings.

Benefit of carry forward relief:

• Potential unrestricted period to use the available losses if

  - He continues to trade, and

  - Makes subsequent future profits from the same trade

Disadvantages of carry forward relief:

• Too long to relief for business in a prolonged trading difficulties

• Cash flow disadvantages and loss time value of money

• No certainty of future profits

不负时光，不负自己，砥砺前行，实现辉煌的明天。以上就是为大家整理的ATX科目考试知识点了，距离2024年9月份acca考试时间已经越来越近，同学们需要尽早完成报名缴费。

注：以上来自Jenny Liu老师23年基础精修班第13讲

（本文为英华财教网原创文章，仅供考生学习使用，禁止任何形式的转载）

说明：因考试政策、内容等不断变化与调整，英华财教网提供的以上ACCA报名时间等信息仅供参考，请考生以官方公布的内容为准！