If you have more than one source of income , the unused portion of approved charitable donations under a tax type e . g . profits tax may be deductible under personal assessment see 假若你有超过一项的入息来源，而你的认可慈善捐款总额未能在其中一税项下例如利得税获得扣除，馀数可于个人入息课税下申索扣除见
Taxpayers benefited from complete or partial refund of course fees from the employer , the government or any other person organisation should only claim deduction for the actual amount borne by themselves 获得雇主、政府或任何其他人/机构发还全数或部分学费的纳税人，应在其报税表上申请扣除由自己负担的馀数。
As mentioned above , the taxpayer who has received complete or partial reimbursement of course fees may either claim the balance , or claim the full amount but treat the reimbursed amount as income 如纳税人获雇主发还全部或部分学费和考试费，可申请扣除馀数，亦可提出申请扣除全数但将雇主发还的部分当入息呈报。
Provide production status and balance reports for better scheduling on delivery orders to ensure every sales transaction in satisfactorily completion . provide a clearer picture on revenue reports of its recent operations 提供产品的生产情况馀数分析表，以全面了解计画产品的生产，以便及时掌握送货计画执行情况，以保证销售订单的顺利完成。
However , if the re - mortgaged loan was used to repay the original loan which was executed for acquisition of his dwelling so as to enjoy a lower interest rate , the portion of loan interest paid , pro - rata to the outstanding balance of the original loan , is tax deductible 不过，如该笔重新按揭贷款是用作付还原来为购买其住宅而取得的贷款，以便享有较低的利率，则他所缴付的贷款利息可参照原来贷款尚欠的馀数按比例在计算税项时获得扣除。
However , if the re - mortgaged loan was used to repay the original loan which was executed for acquisition of his dwelling so as to enjoy a lower interest rate , the portion of loan interest paid , pro - rata to the outstanding balance of the original loan , is tax deductible 不过，如该笔重新按揭贷款是用作付还原来为购买其住宅而取得的贷款，以便享有较低的利率，则他所缴付的贷款利息可参照原来贷款尚欠的馀数按比例在计算税项时获得扣除。
1 . bnu is not part of that agreement and therefore bnu can not be liable for any loss incurred in relation to the processing of buy or sell orders sent by the client to boom , for cash balances or securities hold in the client s accounts with boom or for the collection of dividends , profits , interest or any other income that they are entitled 1 .大西洋银行与上述协议书没有任何关系，因此大西洋银行无须为客户透过boom进行有关购买或出售证券指示、保存于boom之现金馀数或证券或有权利获得的股息、利润、利息或其他收益所引起的损失或损害负上任何责任。
If you re - mortgaged the property before the original mortgaged loan was fully repaid and you used the money borrowed under the re - mortgaged loan to repay the original loan e . g . , you re - mortgaged in order to enjoy a lower rate of interest offered by another lending institution , the assessor must be informed of the amount of the re - mortgaged loan as well as the balance of the original loan that was repaid 如在上述按揭贷款未清还的情况下，你再次按揭贷款用作清还原来的按揭贷款例如重新按揭贷款可令你享有较低的利率，则要视乎你的重新按揭贷款数目，是否超过原来贷款尚欠的馀数。
If you re - mortgaged the property before the original mortgaged loan was fully repaid and you used the money borrowed under the re - mortgaged loan to repay the original loan ( e . g . , you re - mortgaged in order to enjoy a lower rate of interest offered by another lending institution ) , the assessor must be informed of the amount of the re - mortgaged loan as well as the balance of the original loan that was repaid 如在上述按揭贷款未清还的情况下，你再次按揭贷款用作清还原来的按揭贷款(例如重新按揭贷款可令你享有较低的利率) ，则要视乎你的重新按揭贷款数目，是否超过原来贷款尚欠的馀数。
