| 1. | Adjustment of any loss brought forward from prior years
计算承前亏损。 |
| 2. | Retained profit brought forward
承前保留溢利 |
| 3. | 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 |
| 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. | Balance brought forward
余额承前 |
| 7. | Loss brought forward
承前亏损 |
| 8. | " losses " means the sum of business losses incurred in the year of assessment and losses brought forward from previous years under personal assessment . who may elect personal assessment
亏损款额是指该课税年度内业务上的亏损与按个人入息课税方法计税下承前各年度的亏损的总和。 |
| 9. | It is important to note that if a business commences or recommences to earn assessable profits before the set - off of any loss brought forward , the business must inform ird in writing within 4 months after the end of the basis period the accounting period for that year of assessment
请注意，若业务开始或重新开始赚取应课税利润未扣减承前亏损，公司须于有关课税年度的评税基期会计基期结束后四个月内书面通知本局。 |
| 10. | It is important to note that if a business commences or recommences to earn assessable profits ( before the set - off of any loss brought forward ) , the business must inform ird in writing within 4 months after the end of the basis period ( the accounting period ) for that year of assessment
请注意，若业务开始或重新开始赚取应课税利润(未扣减承前亏损) ，公司须于有关课税年度的评税基期(会计基期)结束后四个月内书面通知本局。 |
