| 1. | The second reason concerns expenditure on capital
第二个理由涉及资本开支。 |
| 2. | X claims the depreciation allowances and other capital expenditure deductions allowable under the ordinance
X申索扣除在税务条例下所容许的折旧免税额和其他资本开支。 |
| 3. | Research and development ( r & d ) expenditure covers capital and current expenditures on r & d projects
研究及发展(研发)开支涵盖机构用于进行研发计划的资本开支及经常开支。 |
| 4. | These milestones represent the minimum commitments on launch of service , network rollout and capital expenditure
这些发展目标订明在推出服务铺设网络和资本开支方面的最低承担。 |
| 5. | These milestones represent the minimum commitments on launch of service , network rollout and capital expenditure
这些发展目标订明在推出服务、铺设网络和资本开支方面的最低承担。 |
| 6. | Our capital expenditures on hardware and software have mushroomed over the last 5 years , and my ceo wants me to rein in our costs
我们的软硬件资本开支在过去的五年中迅速增长，所以我们的ceo要求我们控制我们的开销。 |
| 7. | Capital expenditure items each costing not more than hk $ 100 , 000 are written off against the profit and loss account in the year of acquisition
不超过港币100 , 000元的资本开支项目是在取得资产的年度内于损益帐注销的。 |
| 8. | Capital expenditure includes actual expenditure or investment in land , buildings and major equipment mainly for r & d activities during the reporting year
资本开支包括在填报年度内，为研发活动而投资在房地产及主要设备的实质开支。 |
| 9. | Other than expenses of a domestic or private nature and capital expenditure , wholly , exclusively and necessarily incurred in the production of the assessable income
支出及开支。但属家庭性质或私人性质的开支以及资本开支，则不能扣除。 |
| 10. | Depreciation and other capital allowances in respect of plant and machinery the use of which is essential to the production of the assessable income
机械或工业装置的资本开支而计算的免税额，而该等机械或工业装置的使用对产生该入息是必要的； |
