■ 이중렬 회계사의 뉴질랜드 세무상식 컬럼 외상매입금이 순이익에 미치는 영향 회계연도의 마지막 날(결산일)을 기준으로 하여 이번 회계연도에 상품이나 서비스를 구입했는데결산일까지(3월31일까지) 구입 대금을 지급하지 않고 다음 회계연도에(4월1일 이후에) 구입 대금을 지급한 것을 외상매입금 Creditors/Accounts Payable이라고 한다. [사례1] 잡화점을 운영하는 정진만씨는한달에 만불(+GST)의 렌트비를 내고 있다. Mar 2023 회계연도에는 열달치 $100,000의 렌트비만 납부했다.영업사정이 조금 안좋아서 두달치 렌트가 밀려있는 상태인 것이다. 정진만은 지급기준 Payment basis으로 GST신고를 하고 있기에 Mar 2023 회계연도의 GST신고에 반영된 렌트비용은 $100,00..

ASB, 18개월 고정 모기지 금리 6.89%로 인하… ASB Reduces 18-Month Fixed Mortgage Rate to 6.89%... Auckland, New Zealand - February 28, 2024 - Leading bank ASB has adjusted its 18-month fixed mortgage rate from 7.15% to 6.89%, marking a decrease of 26 basis points. This rate adjustment comes on the eve of the Reserve Bank of New Zealand's (RBNZ) February monetary policy statement and official cash rate (OCR) a..

뉴질랜드 디지털 자산 거래소 'Dasset' 청산 사건, 중대사기 사무국이 조사 확대 New Zealand Digital Asset Exchange 'Dasset' Liquidation Case Under Investigation, Serious Fraud Office Expands Probe According to an announcement made by New Zealand's Serious Fraud Office (SFO) on Monday, an investigation has been initiated into the now-closed digital asset exchange, Dasset, which faced liquidation last year. The investigation aim..

뉴질랜드 타우랑가, 경쟁도시에 밀려 성장세 둔화 - 해밀턴이 빠르게 성장하는 도시로 떠오름 Tauranga, experiences growth slowdown amid competition - Hamilton emerges as rapidly growing city Tauranga in New Zealand is seen stepping back from nearly three decades of growth, facing competition from neighboring cities. According to Statistics New Zealand, Tauranga, including Mount Maunganui and Papamoa, has experienced a deceleration in gr..

민주주의 선도국 뉴질랜드, 2023년 EIU 랭킹 2위 기록 New Zealand Shines as a Democratic Leader, Securing 2nd Place in the 2023 EIU Ranking In the heart of global democracy, New Zealand has emerged as a beacon, claiming the 2nd spot among 167 countries worldwide in 2023. According to the 'Democracy Index 2023' released by the United Kingdom's 'Economist Intelligence Unit (EIU)' on the 15th, New Zealand scored 9.61 ..

뉴질랜드 중앙은행(RBNZ), 통화 정책 회의서 5.5% 기준금리 동결 전망 Reserve Bank of New Zealand (RBNZ) Anticipated to Maintain Benchmark Interest Rate at 5.5% in Monetary Policy Meeting In the upcoming monetary policy meeting this month, the Reserve Bank of New Zealand (RBNZ) is expected to keep the benchmark interest rate unchanged at the current 5.5%. Stephen Toplis, Head of Research at BNZ, suggested, "There is a hig..

펜크 건설부장관, 뉴질랜드 주택 시장 혁신을 위한 건축허가 개편 Minister Penk's Ambitious Plan for New Zealand Housing Market Revolution through Building Permit Overhaul New Zealand's Minister of Construction, Chris Penk, has unveiled plans to eliminate the need for construction approval for 'Granny flats' through a comprehensive reform of the building permit system. The government aims to reduce housing construction costs..