法律英语词汇“Bad debt”的翻译、意思、用法、释义-法律词典

单词	Bad debt
释义	壞帳 A debt incurred by a person in the course of trade, business or profession, which cannot be collected, or is considered to be unable to be collected. To be a bad debt deductible for profit tax purposes, the debt must have become bad during the period in which profit tax is assessed and must be arising out of, in the case of trading, the taxable trading receipt, or in the case of money lent, the ordinary course of money lending business within Hong Kong of the person: Inland Revenue Ordinance (Cap 112) s 16(1)(d). See also Debt; Profit tax. 任何人於進行貿易、業務或從事專業的過程中招致的債項，而該債項不能收取或被認為不能收取。為利得稅的目的而可扣除的壞帳，必須在有關課稅年度的評稅基期內已成為壞帳；此外，如在貿易過程中招致，則必須產生於應課稅的營業收入；或如在從事放債業務的過程中招致，則必須是在香港從事放債業務的通常運作中，在貸出款項予他人時產生：《稅務條例》(第112章)第16(1)(d)條。另見 Debt; Profit tax。
随便看	Deferred debt Deferred dividend ordinary share Deferred equity financing Deferred sentence Deferred share Definitions section Defraud Defunct company Degradation Degree Degree Celsius Degree of force Degree of risk De jure De jure recognition Delay Delay in acceptance Del Credere Agent Delegate Delegated legislation Delegation Delegatus non potest delegare Delimitation Delisting Deliverable futures contract

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