法律英语词汇“Trading profits”的翻译、意思、用法、释义-法律词典

单词	Trading profits
释义	營業利潤／交易收益／銷售毛利 Profits derived from trading in commodities or goods. In ascertaining the trading profits or losses for the year, first debit the opening stock (which is a purchase from the previous year of account) and purchases during the year and credit the closing stock (which is a sale to the next year of account) and sales made during the year. The balance represents the trading profit or loss for the year: CIR v Secan Ltd, Ranon Ltd [2000] 4 HKC 302, 3 HKLRD 627. The totality of facts will be looked at in determining what the taxpayer did to earn the profits: Magna Industrial Co Ltd v CIR [1996] 4 HKC 55. See also Trading stock. 從買賣商品或貨物而獲得的利潤。在確定有關年度的營業利潤或虧損時，須先把期初存貨（從上一會計年度而來的購貨）和有關年度的購貨記入借方，然後把期未存貨（下一會計年度的銷貨）和有關年度的銷貨記入貸方。兩者之間的差額表示有關年度的盈利或虧損：CIR v Secan Ltd, Ranon Ltd FACV 9/2000, 未經彙報）。在決定有關納稅人的盈利時，會考慮他／她所曾作出事情的全部事實：Magna Industrial Co Ltd v CIR [1996] 4 HKC 55。另見 Trading stock。
随便看	Remorse Remote Remoteness Remote possibility Removal of actions Removal of barrister Remuneration Render Renew a lease Renewal of lease covenant Renewal of writ Renounceable option Rent Rental housing Rent charge Rent rebate Rent restriction Renunciation Renunciation of authority Renunciation of office Renvoi Reopening case Repair Repairer Reparation

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