| 单词 | Plant |
| 释义 | 植物 1. Timber, trees and shrubs; and leaves, roots, flowers, fruit, tubers, bulbs, corms, stocks, cuttings, layers, slips, suckers, seeds, and any part of a plant, whether or not intended for growing, planting or propagation or from which further plants may be grown, planted or propagated: Plant (Importation and Pest Control) Ordinance (Cap 207) s 2. Any multicellular vascular organism with a root system; any algae, any fungi: Plant Varieties Protection Ordinance (Cap 490) s 2. It includes a live or dead plant and any readily recognisable part or derivative of a plant: Animals and Plants (Protection of Endangered Species) Ordinance (Cap 187) s 2(1). 2. Whatever apparatus is used by a person in the carrying out of business, the content of which will be resolved by considering carefully the nature of particular trade or business carried on in each case and generally would include all goods and chattels, fixed or movable, live or dead which are kept for permanent use in the business: IRC v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 322. The cost of plant may be depreciated for income tax purposes: Inland Revenue Ordinance (Cap 112) s 12(1)(b). See also Development; Environmental planning. 1. 指木材、喬木及灌木；及葉、根、花、果、塊莖、鱗莖、球莖、砧木、枝條、壓條、插枝、吸根、種子以及植物的任何部分，不論它們是否擬作種植、栽種或繁殖之用，亦不論是否可進一步由它們種植、栽種或繁殖植物；《植物（進口管制及病蟲害控制）條例》（第207章）第2條。任何具有根系的多細胞維管束有機體；藻類；真菌；《植物品種保護條例》（第490章）第2條。它包括活的或死的植物，以及植物的任何容易識別部分或衍生物；《動植物（瀕危物種保護）條例》（第187章）第2(1)條。 工業裝置 2. 不論任何用以經營業務的工業裝置，而裝置內容會就個別情況在小心考慮過所經營的特定行業、業務然後決定，而一般會包括所有作為業務永久使用的貨品及實產，固定的或可移動的，活的或死的：IRC v Scottish & Newcastle Breweries Ltd [1982] 1 WLR 211。工業裝置的費用可為入息稅目的作折舊：《稅務條例》（第112章）第12(1)(b)條。另見 Development; Environmental planning。n. |
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