虛假記項 的英文怎麼說

中文拼音 [xūjiǎjìxiàng]
虛假記項 英文
false entry
  • 虛 : Ⅰ名詞1 （空虛） void; emptiness 2 （政治思想等方面的道理） guiding principles; theory 3 （二十八...
  • 假 : 假名詞1. （按照規定不工作或不學習的時間; 假期） holiday; vacation 2. （經過批準暫時不工作或不學習的時間; 休假） leave of absence; furlough
  • 記 : Ⅰ動詞1 （把印象保持在腦子里） remember; bear in mind; commit to memory 2 （記錄; 記載;登記） writ...
  • 項 : Ⅰ名詞1 （頸的後部） nape （of the neck） 2 （款項） sum （of money） 3 [數學] （不用加、減號連接...
  • 虛假 : false; sham
  1. Chung mi - ching pleaded guilty to four counts of charges of wilfully with intent to evade tax by making a false statement or entry in tax returns for the years of assessment 1998 99 to 2001 02. the court heard that the defendants let their respectively owned duplex house at discovery bay and an industrial flat at kowloon bay

    而次被告鍾美靜乃首被告的妻子，干犯同樣罪行，承認四項蓄意意圖逃稅罪行，即在1998 99至2001 02四個課稅年度的報稅表內作出虛假的陳述或記項。
  2. Makes any false statement or entry in any return

    在報稅表中作出虛假的陳述或記項
  3. Cases where the taxpayers show intentional disregard to the law and adopt deliberate cover - up tactics involving the preparation of a false set of books, padded wage rolls and fictitious entries or multiple omissions over a long period of time

    個案中的納稅人蓄意漠視法例，採取故意隱瞞的手段，包括長期擬備虛假帳簿虛報薪金開支虛構記項或屢次多重漏報等。
  4. A former outdoor interviewer of a market research company was sentenced to 12 months of probation for falsifying interview records and questionnaires for a survey commissioned by the hong kong tourism board

    一名市場調查公司前戶外訪問員，因在香港旅遊發展局委託進行的一項有關離港旅客意見調查中，偽造訪問記錄及在問卷上填寫虛假資料，詐騙有關市場調查公司，被判須接受感化十二個月。
  5. A senior architect and a project director of an architectural consultant firm appointed by the architectural services department were sentenced to 100 hours and 81 hours of community service respectively for conspiracy to defraud asd by submitting false manpower records and wage claims in relation to a school improvement programme

    一間受聘于建築署的建築工程顧問公司的一名高級建築師及一名工程總監，串謀就一項學校改善工程向建築署提交虛假人力記錄及工資申領表格，意圖詐騙，分別被判須履行一百小時及八十一小時社會服務。
  6. Article122 the business reports, accounting reports, actuarial reports and other related statements, documents and materials must faithfully record the insurance operations, and may not contain any false records, misleading statements or major omissions

    第一百二十二條保險公司的營業報告、財務會計報告、精算報告及其他有關報表、文件和資料必須如實記錄保險業務事項，不得有虛假記載、誤導性陳述和重大遺漏。
  7. A freelance insurance agent was sentenced to 200 hours of community service for stealing funds from a vehicle maintenance company while handling insurance business on behalf of the company, and deceiving comprehensive social security assistance from the social welfare department with forged employment records

    一名特約保險經紀，為一間車輛維修公司處理保險事務期間，盜取該公司的款項，又利用虛假的雇傭記錄騙取社會福利署的綜合社會保障援助金，被判須履行二百小時社會服務。
  8. Subjective factors bring on accountant information distortion which is showed on the side of the real calculation of fake account and the false calculation of real account

    主觀因素導致會計信息失真，主要表現在假賬真算與真賬假算使會計信息失真。這是指虛假的會計事項按會計核算程序進行記錄和計算。
  9. A casual worker was sentenced to four months imprisonment for offering advantages to an employee of an engineering company as a reward for making false entries of the clock - off time on his time cards. the defendant was also ordered to make a restitution of 9, 000 to his employer

    一名散工向一名工程公司雇員提供利益，作為對方在他的值班卡上加入虛假下班時間記項的報酬，被判入獄四個月，另須向其僱主歸還九千元。
  10. A casual worker was sentenced to four months imprisonment for offering advantages to an employee of an engineering company as a reward for making false entries of the clock - off time on his time cards. the defendant was also ordered to make a restitution of 3, 900 to his employer

    一名散工，向一名工程公司雇員提供利益，作為對方在他的值班卡上加入虛假下班時間記項的報酬，被判入獄四個月，另須向其僱主歸還三千九百元。
  11. I stress on three requests to the objective aspects of the crime of evading taxes. the first is the illegality of the action, which includes the break of tax material law and the tax procedural law. the second is the statute of the actions and means, which is only within the circumstances that " the taxpayer obtains the taxation by the means of forging, altering, concealing or destroying account books and vouchers for the accounts without authorization, or overstating or omitting or understating incomes in account books, or refusing to file his tax returns after the tax authorities have notified him to do so or filing false tax returns or export declaration or by other deceptive means.

    著重論述偷稅罪客觀方面的三項要求：一是行為的違法性，包括違反稅收實體法和稅收程序法；二是行為手段的法定性，即僅限於「偽造、變造、隱匿、擅自銷毀帳簿、記帳憑證，在帳簿上多列支出或者不列、少列收入，經稅務機關通知申報而拒不申報，進行虛假的納稅申報，以假報出口或者其他欺騙手段騙取」 ；三是行為量化標準的法定性，即必須同時滿足法律規定的絕對數和相對數兩條件。
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