Date |
Event |
| 1/7/2009 |
International Network
To cope with our business expansion, we are pleased to inform that “Lee & Yu” had joined Affilica International, based in London.
We are delighted to be a part of the Affilica International. Now, we can offer the international connections so that our clients’ overseas work is looked after at a reasonable price and professionally.
Our significant services area is audit and assurance, taxation, accounting, corporate governance and corporate finance as well as a high level of personal involvement in client's affairs to give constructive advice.
We are offering a FREE service to the clients who want to put a business inquiry, please feel free to contact us at (852) 2838 0448.
國際網絡
為配合日漸擴充的業務發展，“李志輝．余仲良會計師事務所”已經加入以英國倫敦為基地的“Afflitica International”國際專業組織。
我們很高興能成為“Afflitica International”的一員。現在，我們能通過這個國際組織為客戶提供價錢合理而專業的海外服務。
我們的主要服務包括企業審計、稅務、會計、公司管治及企業融資，並會按客戶的實際需要，由專人提供具建設性的專業意見。
現在本所提供免費專業咨詢服務，歡迎隨時致電本公司(852) 2838 0448垂詢。 |
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| 30/12/2008 |
Removal Notice
To cope with our business expansion, we are pleased to inform you that "Lee & Yu" and "Lee & Yu Corporate Services Limited" will be moved to the following new address with effect from 5th January 2009:
22/F., Guangdong Finance Building,
88 Connaught Road West,
Sheung Wan,
Hong Kong
搬遷啟示
為配合日漸擴充的業務發展，"李志輝 余仲良會計師事務所" 及 "李志輝 余仲良企業服務有限公司" 謹訂於2009年1月5日起遷往以下新地址:
香港上環干諾道西88號
粵財大廈22樓
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| 1/8/2008 |
Shenzhen office now opneing
In order to be convenient for the clients, Lee & Yu Coporate Services Limited will open an ofice in Shenzhen to serve our clients on 1st August 2008:
Rm. 8D B Dong, Lu Shan Da Sha,
Chun Feng Road, Luo Hu,
Shenzhen, China.
深圳辦事處現已投入服務
承蒙各方友好的愛護和支持，李志輝•余仲良企業服務有限公司為方便國內客戶的需要，本所行深圳辦事處於二零零八年八月一日開始投入服務：
廣東省深圳市羅湖區
春風路廬山大廈B棟8D |
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| 5/2007 |
Lee & Yu Cetified PublicAccountants 2007 NEWSLETTER
李志輝•余仲良會計師事務 2007 公司通訊
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Download
下載 |
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| 15/3/2005 |
In order to be convenient for the North West residence, Lee & Yu Certified Public Accountants will open a branch in Yuen Long to service our client in 12th August 2006：
Address : 1/F., Longfield Centre, 129-131 Yuen Long Castle Peak Road, Yuen Long, N.T. Hong Kong
元朗分所即將投入服務
承蒙各方友好的愛護和支持，李志輝•余仲良會計師事務所為方便西北區客戶的需要，本所元朗分所將於二零零六年八月十二日投入服務：
地址: 香港新界元朗青山公路129-131號朗輝中心1字樓 |
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| 9/1/2005 |
Corporate Governance - Directors’ duties
Do
- To act in good faith for the benefit of the company as a whole
- To use powers for a proper purpose for the benefit of members as a whole
- To exercise care, skill and diligence
- To avoid conflicts between personal interests and interests of the company
- To observe the company’s memorandum and articles of association and resolutions
- To keep proper books of account
Do Not
- Not to gain advantage from use of position as a director
- Not to make unauthorised use of company’s property or information
- Not to accept personal benefit from third parties conferred because of position as a director
- Not to delegate powers except with proper authorization and duty to exercise independent judgment
- Not to enter into transactions in which the directors have an interest except in compliance with the requirements of the law
公司管治 - 董事責任
應該
-真誠地以公司的整體利益為前提行事
-為公司成員的整體利益並為適當目的使用權力
-任以應有的謹慎、技巧及努力行事
-避免個人利益與公司利益發生衝突
-遵守公司的組織章程大綱、章程細則及決議
-備存妥善帳簿的責任
不應該
-不利用董事職位謀取利益
-不將公司的財產或資料作未經授權的用途
-不接受第三者因該董事的職位而給予該董事的個人利益
-不轉授權力(經正式授權者除外)，並有責任作出獨立判斷
-不進行有利益關係的交易，但符合法律規定者除外 |
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| 8/12/2004 |
Our firm have pleasure in announcing the accreditation of “Authorised Employer” and “Accredited Employer” from Hong Kong Institute of Certified Public Accountants and The Association of Chartered Certified Accountants respectively.
本事務所欣然宣告已獲香港會計師公會及特許公認會計師公會頒發「Authorised Employer」和「ACCA認可僱主」。
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| 25/8/2004 |
一名成員及董事的有限公司
獨資商號最大的缺點就是商號一旦結業，東主個人必須承擔商號的所有債務，而這債務責任是無限的。要限制個人的債務責任，成立有限公司將可助閣下解決此問題。
有限公司最大的優點是股東對公司的責任限於持股量的金額。一旦公司清盤而未能償還債務，債權人只能討回的金額僅限於公司變賣資產所得，公司股東並無責任去償還尚欠的債務。
根據過往的《公司條例》，獨資商號轉為有限公司所面對的最大困難就是有限公司要求的最少成員及董事為兩名。隨著新修訂《2003年公司（修訂）條例》，由二零零四年二月十三日起，容許成立只有一名成員及董事的有限公司，但該成員／董事不能兼任公司的秘書。
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| 30/4/2004 |
丁屋稅務問題
丁屋買賣一般牽涉丁權轉讓；由於發展商本身沒有業權，一般會向新界原居民購買丁權並簽署授權書及遺囑，繼而向地政總署申請建屋；丁屋落成後申請滿意紙、補地價及推出市場發售；當中過程原居民、發展商及買家三方牽涉複雜的稅務問題。但在一般情況下，原居民若出售其丁權予第三者而不參與丁屋發展，其丁權買賣之收入將無須繳付利得稅。倘若該丁屋興建在私人土地上達五年或以上，其出售是可以豁免補地價。 |
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