| 1. | Loss brought forward under personal assessment
在个人入息课税下的前年度结转亏损 |
| 2. | Loss brought forward from previous years of assessment
由对上各年度结转入该年度的亏损 |
| 3. | Adjustment of any loss brought forward from prior years
计算承前亏损。 |
| 4. | Losses brought forward from previous years under personal assessment , and
按个人入息课税方法计税下承前各年度的亏损，及 |
| 5. | Losses brought forward from previous years under " personal assessment " ; and
按个人入息课税方法计税下承前各年度的亏损及 |
| 6. | Losses brought forward from previous years under " personal assessment " ; and
按个人入息课税方法计税下承前各年度的亏损；及 |
| 7. | Loss brought forward
承前亏损 |
| 8. | The amount of any loss brought forward for set off to that year of assessment has been omitted or is incorrect
结转入该课税年度抵销的任何亏损额被遗漏或有不确之处。 |
| 9. | No notional profits tax is provided for the year as the assessable profit for the year of assessment 2004 - 05 is wholly absorbed by the tax losses brought forward
因邮政署营运基金之应课税税项溢利已完全为前期税项亏损所抵销，所以无须为本年度的名义利得税作出拨备。 |
| 10. | Once ownership of the loss company has changed hand the profitable business is introduced into the company and the losses brought forward are set off against profits derived
亏损法团的拥有权一旦变更，新股东可将获利的业务拨归亏损法团，利用累积的亏损去抵销所得的利润。 |
