The second group is chen s pictorial interpretation of ting s classical poems . the third group of paintings represents landscapes and birds in the brush manner of au ho - nien . the fourth group consists of two drawings that display the breathtaking scenery of the hkust campus 其次是以诗为画，根据丁教授的旧诗造一画境；再其次仿欧豪年先生笔意，写山水翎毛；最后有两幅是画科大的美景，其实也是写生。
The government income this year includes a sum of 36 billion from investment earnings . paragraph 122 of the budget clearly states that " this windfall is a by - product of our incursion into the stock market last august and the subsequent rise in the hang seng index . " the accounting entries are technically correct , under the governments consistent accounting method 在今年收入部份中，包括3 6 0亿的投资收益，其中不少是金管局的每年派息，财政预算案中第1 2 2段，亦清楚地说明这笔意外收益，是我们去年八月入市和其后恒生指数上升的副产品，
While the policy has some emotional attractions it would protect the inheritors of some small businesses from having to sell the companies to pay taxes and it is true that most people have been taxed on their savings once already in practice the tax repeal would mainly be a windfall12 for a very small number of very very rich people 尽管该项政策带有一定的感情色彩因为这项计划将保护一些小业主的继承人，可以不必为纳税而卖掉公司事实上大多数人已为他们的积蓄纳过税，但实际上废除遗产税将主要为极少数很富有很富有的人增添一笔意外之财。
While the policy has some emotional attractions it would protect the inheritors of some sma businesses from having to sell the companies to pay taxes , and it is true that most people have been taxed on their savings once already in practice the tax repeal would mainly be a windfall for a very small number of very , very rich people 尽管该项政策带有一定的感情色彩(因为这项计划将保护一些小业主的继承人，可以不必为纳税而卖掉公司；事实上大多数人已为他们的积蓄纳过税) ，但实际上废除遗产税将主要为极少数很富有、很富有的人增添一笔意外之财。
