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应收的支出项目补助金，则在该等支出项目列入损益表时在该项目中扣除。
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 东主或合人就强制性公积金计划条例所支付的强制性供款如未有记入损益帐内，可否申请扣减？
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 融资租赁的最低租赁付款收入，然后从中分配出在资产负债表内融资租赁应收款项下降的款额和损益帐内的融资租赁收入以及
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 融资租赁的最低租赁付款，然后从中分配出记在资产负债表内融资租赁承担下降的款额和记入损益帐内的融资费用以及
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 公司也重新估价它的固定资产给它们一个更实际的市场价格股东的公平以一更进一步的200万美元增加，等效的数量被换乘贬值在损益帐里。
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 尽管信贷人员不会需要太长时间就能学懂查看借款人的资产负债表与损益帐，但他们若要在这个网位安稳地继续工作下去，不成文的规定是要听从当权者的指令。
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 撇帐额指在一段期间内从贷款帐册中撇除的信用卡应收帐款总额无论机构在何时将有关撇帐计入损益帐内，因为若机构的政策是预早在撇帐前提拨准备金，则计入损益帐的时间便会比实际撇帐时间早。
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 贷款拨备也因而作出相应调节，一般拨备为1 , 050万港元2002年上半年： 1 , 060万港元及特别拨备为6 , 800万港元2002年上半年： 1 , 780万港元，已记账于2003年上半年的损益表上。
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 指在一段期间内从贷款帐册中撇除的信用卡应收帐款总额无论机构在何时将有关撇帐计入损益帐内，因为若机构的政策是预早在撇帐前提拨准备金，则计入损益帐的时间便会比实际撇帐时间早。
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 不论何时通过此种决议，董事会都应负责做好作为资本的未分配利润的调拨和使用工作，做好所有缴足股本的股票或债券（如果有）的分配和发行，做好实施决议的一切工作，如果股票或债券可零星分配，董事会可全权作出发行零星股权证或用现金支付或其他他们认为恰当的决定，同时可授权任何人代表有权得到分配的全体股东与公司签订协议，一旦资本转换，由公司向股东分别分配缴足股本的股票或债券，或视情况要求，按转换成资本的红利的比例，由公司代表他们缴纳他们现持股份中为缴足的全部或部分股款，由此授权达成的协议应为有效，对所有此种股东均有拘束力。
