Activities that a corporation engages in, or will engage in, in the course of carrying on its business. In relation to taxation, the nature and quantity of the subject matter is relevant for determining the existence of trading activity in considering the locality of profits. The cause and effect of such activities on the profits is the determining factor: Inland Revenue Department, Departmental Interpretation & Practice Notes No 21 (Revised Ed, 1998) ‘Locality of Profits’; Consco Trading Co Ltd v The Commissioner of Inland Revenue (HCIA 3/2003, unreported). See also Trading Profits.
任何公司在進行其業務時進行的或會進行的的活動。就課稅而言，在決定某商業活動是否以利潤來源為代價而存在時，有關的標的事項的性質及數量是有關的因素。此等活動在利潤上的因由及影響是決性的因素：《稅務局釋義及執行指引》第 21號（修訂版，1998年）「利潤來源」；Consco Trading Co Ltd v The Commissioner of Inland Revenue （高院稅務上訴2003年第3號，未經彙報）。另見 Trading Profits。

• Access
• Accession
• Accessory
• Accessory after the fact
• Accessory before the fact
• Accessory use
• Access, right of
• Access way
• Accident
• Accident compensation
• Accident insurance
• Accommodate
• Accommodation bill
• Accommodation expenses
• Accommodation party
• Accomplice
• Accomplice warning
• Accord and satisfaction
• Accord executory
• Account
• Accountable
• Accountant's lien
• Accounting period
• Accounting record
• Accounting standards