| 1. | The premiums are regarded as private expenses or capital expenditure
该等保费须视作私人开支或资本性开支。 |
| 2. | The premiums are regarded as private expenses or capital expenditure
该等保费须视作私人开支或资本性开支。 |
| 3. | Domestic or private expenses and any sums not expended for the purpose of producing the profits
家庭或私人开支及任何非为产生应评税利润而花费的款项； |
| 4. | A sole proprietor or partner is not an employee . the premiums are regarded as private expenses
独资经营者或合人并不是雇员，所付的保费当视作私人开支。 |
| 5. | A sole proprietor or partner is not an employee . the premiums are regarded as private expenses . the proceeds are not taxable
独资经营者或合人并不是雇员，所付的保费当视作私人开支。 |
| 6. | However , the son s airfare was a private expense of employee a . the reimbursement should be taxable as a perquisite
不过，该名儿子的机票乃属雇员a的私人开支，获发还的款项须视为额外赏赐而予以课税。 |
| 7. | You have an expense account at work , and you have been turning in expense reports where you have intentionally used company money for personal reasons
你在公司里有一个公款报销帐户，而你所呈交的开支报告显示你一直都刻意使用公款来报销私人开支。 |
| 8. | M ltd . will not be run in accordance with the service company " type ii " arrangement as described in the departmental interpretation practice note no . 24 and no private expenses of the partners or their spouses of the three professional practices shall be charged in the accounts of m ltd
M有限公司不会被界定为香港税务条例释义及执行指引第24号所述的“第二类”服务公司。而该3家专业事务所的合人或其配偶的私人开支，都不可记入m有限公司的帐目内。 |
| 9. | M ltd . will not be run in accordance with the service company " type ii " arrangement as described in the departmental interpretation & practice note no . 24 and no private expenses of the partners ( or their spouses ) of the three professional practices shall be charged in the accounts of m ltd
M有限公司不会被界定为《香港税务条例释义及执行指引》第24号所述的“第二类”服务公司。而该3家专业事务所的合人（或其配偶）的私人开支，都不可记入m有限公司的帐目内。 |
