| 1. | Accrued cumulative preference share dividend
应累算的累积优先股股息 |
| 2. | The payment received from the right is taxable income accrued to the employees when they receive it
得自权益书的款项会在员工收到时应累算为其应课税入息。 |
| 3. | Sums received or accrued in respect of a specified investment scheme by or to the person as : -
就指明投资计划收取或应累算的任何款项，而收取或应累算该款项的人士为： |
| 4. | This new deeming rate applies to sums received by or accrued to non - resident persons on or after 1 april 2003
新比率适用于在2003年4月1日或以后所收取或应累算的款项。 |
| 5. | If the fees are paid or accrued in the normal course of commercial transactions , do i need to state the amount in the box
如这些费用在正常的商业交易中支付或应累算，应否把这些费用填报在本栏内？ |
| 6. | If the fees are paid or accrued in the normal course of commercial transactions , do i need to state the amount in the box 9 . 5
如这些费用在正常的商业交易中支付或应累算，应否把这些费用填报在第9 . 5栏内？ |
| 7. | Y ltd . will not shift any of its income or profits , or any income or profits that would otherwise be accrued to it , to x ltd
Y有限公司不会把任何收入或利润，或任何该公司原本应累算的收入或利润转移至x有限公司。 |
| 8. | Y ltd . will not shift any of its income or profits , or any income or profits that would otherwise be accrued to it , to x ltd
Y有限公司不会把任何收入或利润，或任何该公司原本应累算的收入或利润转移至x有限公司。 |
