balancing charge meaning in English
结余课税
Examples
- The new account escapes a minimum balance charge , but customers must pay $ 20 for using teller services for cash withdrawals and transfers
新服务不用付低结馀月费，但客户每次使用柜员服务提款和转帐要付费二十元。 - The new account escapes a minimum balance charge ， but customers must pay $ 20 for using teller services for cash withdrawals and transfers
新服务不用付低结余月费，但客户每次使用柜员服务提款和转帐要付费二十元。 - A balancing charge can , however , arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong
如在任何年度，变卖一项或多项资产的收入，超过此等资产所属聚合组的合计递减价值，则须徵收结馀课税。 - However , the calculation of the balancing allowance or balancing charge presently only takes into account the allowances granted in respect of the current use of the building at the time of its disposal
但是现时计算结馀免税额或结馀课税时，只会考虑建筑物出售时因当时用途而获得的免税额。 - A balancing charge can , however , arise whenever the disposal proceeds of one or more assets exceed the reducing value of the whole " pool " of assets to which the disposed items belong
如在任何年度，变卖一项或多项资产的收入，超过此等资产所属聚合组的合计递减价值，则须徵收结馀课税。