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profit and loss account

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profit and loss account 損益賬。

損益賬。 “profit and loss“ 中文翻譯：   【統計學】捐益。 “account“ 中文翻譯：   n. 1.計算；賬；賬目；賬戶；計算書，賬單；報告書，報 ...“account form of profit and loss“ 中文翻譯：   帳戶式損益表“branch profit and loss account“ 中文翻譯：   分店損益表“budgeted profit and loss account“ 中文翻譯：   預計損益表; 預算損益表“consolidated profit and loss account“ 中文翻譯：   合并損益表; 綜合損益帳；綜合損益表“general profit and loss account“ 中文翻譯：   總損益帳“net profit and loss account“ 中文翻譯：   純損益計算“profit and loss adjustment account“ 中文翻譯：   損益調整帳戶“profit and loss appropriation account“ 中文翻譯：   損益撥款帳戶; 損益分配帳戶“profit and loss on realization account“ 中文翻譯：   變產損益帳戶; 財產變現損益帳戶“profit and loss summary (account)“ 中文翻譯：   損益窠總表“realization profit and loss account“ 中文翻譯：   變產損益帳“trade profit and loss account“ 中文翻譯：   營業損益帳戶“trading and profit and loss account“ 中文翻譯：   購銷損益表; 購銷損益帳; 營業損益計算表“trading profit and loss account“ 中文翻譯：   營業損益表帳戶; 營業損益帳戶“profit account“ 中文翻譯：   利潤帳戶“loss of profit“ 中文翻譯：   利潤損失; 利損險“profit or loss“ 中文翻譯：   益損值“profit-and-loss“ 中文翻譯：   adj. 損益的 (profit-and-loss statement 損益計算書)。 “loss and gain，profit and loss“ 中文翻譯：   損益“loss account“ 中文翻譯：   虧損帳戶“profit and lo a ropriation account“ 中文翻譯：   損益分配帳戶“profit and lo account“ 中文翻譯：   損益帳；損益表“profit and lo account(s)“ 中文翻譯：   損益帳；損益表

profit center

All moneys carried to the reserve fund and all other moneys of or borrowed by the company while not immediately applicable or required for any payment to be made by the company may be either employed in the business of the company without being kept separate from the other assets , or be invested by the directors upon such securities ( other than the purchase of or a loan upon shares of the company ) as the directors may from time to time think proper v oh power for them from time to time to deal with and vary such investments and to dispose of all or any part thereof for the benefit of the company and divide the reserve fund into such special funds retransfer the reserve fund or any part thereof to the credit of profit and loss account or otherwise deal with the same as they may think fit 不論何時通過此種決議，董事會都應負責做好作為資本的未分配利潤的調撥和使用工作，做好所有繳足股本的股票或債券（如果有）的分配和發行，做好實施決議的一切工作，如果股票或債券可零星分配，董事會可全權作出發行零星股權證或用現金支付或其他他們認為恰當的決定，同時可授權任何人代表有權得到分配的全體股東與公司簽訂協議，一旦資本轉換，由公司向股東分別分配繳足股本的股票或債券，或視情況要求，按轉換成資本的紅利的比例，由公司代表他們繳納他們現持股份中為繳足的全部或部分股款，由此授權達成的協議應為有效，對所有此種股東均有拘束力。

Refers to the total amount of credit card receivables written off the loan book during a period irrespective of when a charge is made to the profit and loss account , which may be earlier if it is the institutions policy to create provisions at an earlier time than the amount is written off 指在一段期間內從貸款帳冊中撇除的信用卡應收帳款總額無論機構在何時將有關撇帳計入損益帳內，因為若機構的政策是預早在撇帳前提撥準備金，則計入損益帳的時間便會比實際撇帳時間早。

The increase in pat mainly reflected an increase of hk 85 . 7 million in net interest income from an enlarged retained mortgage portfolio , which had been moderated by an increase in loan provisions . general provision of hk 10 . 5 million 1h 2002 : hk 10 . 6 million and specific provision of hk 68 million 1h 2002 : hk 17 . 8 million were charged to the profit and loss account for the first half of 2003 貸款撥備也因而作出相應調節，一般撥備為1 , 050萬港元2002年上半年： 1 , 060萬港元及特別撥備為6 , 800萬港元2002年上半年： 1 , 780萬港元，已記賬于2003年上半年的損益表上。

T refers to the total amount of credit card receivables written off the loan book during a period irrespective of when a charge is made to the profit and loss account , which may be earlier if it is the institutions policy to create provisions at an earlier time than the amount is written off 撇帳額指在一段期間內從貸款帳冊中撇除的信用卡應收帳款總額無論機構在何時將有關撇帳計入損益帳內，因為若機構的政策是預早在撇帳前提撥準備金，則計入損益帳的時間便會比實際撇帳時間早。

Although it does not take long for the credit officer to learn to look at the balance sheet and the profit and loss account of the borrower , the security of the job requires an unspoken recognition of the authority of those in a position of power in the government bureaucracy 盡管信貸人員不會需要太長時間就能學懂查看借款人的資產負債表與損益帳，但他們若要在這個網位安穩地繼續工作下去，不成文的規定是要聽從當權者的指令。

The company has also revalued its fixed assets to give them a more realistic market price so that the shareholders | ’ equity increases by a further $ 2 million and equivalent amount is changed to depreciation in the profit and loss account 公司也重新估價它的固定資產給它們一個更實際的市場價格股東的公平以一更進一步的200萬美元增加，等效的數量被換乘貶值在損益帳里。

The minimum lease payment for the finance lease , which will then be further allocated between the reduction of the finance lease obligation in the balance sheet and finance charges charged to the profit and loss account ; and 融資租賃的最低租賃付款，然后從中分配出記在資產負債表內融資租賃承擔下降的款額和記入損益帳內的融資費用以及

The minimum lease payment for the finance lease , which is then further allocated between the reduction of the finance lease receivables in the balance sheet and finance lease income in the profit and loss account , and 融資租賃的最低租賃付款收入，然后從中分配出在資產負債表內融資租賃應收款項下降的款額和損益帳內的融資租賃收入以及

Can deductions be claimed by the proprietor or partners in respect of mandatory contributions under the mandatory provident fund schemes ordinance if the amounts have not been charged in the profits and loss account of the business 東主或合人就強制性公積金計劃條例所支付的強制性供款如未有記入損益帳內，可否申請扣減？

Grants related to expense items received or receivable since 1 april 2003 are recognised in the same period as those expenses are charged to the profit and loss account and are deducted in reporting the related expenses 在二三年四月一日起收取或應收的支出項目補助金，則在該等支出項目列入損益表時在該項目中扣除。

General provision of hk 0 . 5 million 1h 2003 : hk 10 . 5 million and specific provision of hk 56 million 1h 2003 : hk 68 million were charged to the profit and loss account for the first half of 2004 期內已記賬包括一般撥備50萬港元2003年上半年： 1 , 050萬港元及特別撥備5 , 600萬港元2003年上半年： 6 , 800萬港元。

As the gross income of your sole - proprietorship business did not exceed $ 500 , 000 , you are not required to submit the balance sheet , the profits and loss accounts and the supporting schedules with your tax return 因你的獨資業務總入息不超過$ 500 , 000 ，所以你無須隨附業務佐證文件(即資產負債表及損益表) 。

As the gross income of your sole - proprietorship business did not exceed 500 , 000 , you are not required to submit the balance sheet , the profits and loss accounts and the supporting schedules with your tax return 因你的獨資業務總入息不超過500 , 000 ，所以你無須隨附業務佐證文件即資產負債表及損益表。

Income proof , such as employer s return of remuneration and pensions form to inland revenue department i . r . 56b , tax demand note , pay slips , properly signed profit and loss accounts for business , etc 收入證明，例如徵稅單糧單雇主為雇員填報的薪酬及長俸報稅表i . r . 56b ，以及簽署妥當的損益計算表等

A parent company that has less than 100 per cent ownership of a subsidiary must deduct the earnings ( or losses ) attributable to minority shareholders ( called minority interests ) in its profit and loss account 母公司在子公司中的所有權如果不足100 % ,它的損益表上必須扣除少數股權股東的收益（或虧損） 。

Income proof , such as employer s return of remuneration and pensions to inland revenue department i . r . 56b , tax demand note , pay slips , properly signed profit and loss accounts for business , etc 收入證明，例如徵稅單糧單香港稅務局的雇員薪酬及退休金申報表i . r . 56b ，以及簽署妥當的損益計算表等

A certified copy of balance sheet , auditor s report where required by hong kong or foreign law or has otherwise been prepared and profit and loss account in respect of the basis period 該評稅基期內經簽署證實的資產負債表，根據香港或外地法律規定或其他原因制備的核數師報告書和損益帳；

A certified copy of balance sheet , auditor s report where required by hong kong or foreign law or has otherwise been prepared and profit and loss account in respect of the basis period 該評稅基期內經簽署證實的資產負債表，根據香港或外地法律規定或其他原因制備的核數師報告書和損益帳

The lessee will , therefore , be asked to submit his balance sheet and his profit and his profit and loss accounts for the past three years , in addition to his budget plans for the years to come 因此租賃人除了要提供今后若年的預算計劃，還要提供過去三年的資產負債表和損益賬目清單。