单词 | Business records |
释义 | 業務紀錄 Records documenting the operation of a business, particularly its financial transactions and status. A company is required to keep proper books of accounts: Companies Ordinance (Cap 32) s 121. Business records for taxation purposes include books of accounts, vouchers, bank statements, invoices, receipts, and other such documents necessary to verify the entries in the books of account: Inland Revenue Ordinance (Cap 112) s 51C(3). 記載業務運作的文件紀錄,特別是該業務的財務交易及往來情況。每間公司均須備存妥善的帳簿 :《公司條例》(第32章)第121條。就課稅而言,業務紀錄包括帳簿,憑單,銀行結單,發票,收據及其他用以核實帳簿內的記項所需的其他文件 : 《稅務條例》(第112章)第51C(3)條。 |
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