practising accountant 中文意思是什麼
practising accountant
解釋
執業會計師- practising : adj. 正在從事某種職業[活動]的，開業的。 a practising physician [lawyer] 開業醫師[律師]。
- accountant : n. 會計員，賬房，出納。 accountant general 會計主任。 a chartered accountant 會計師。
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Require a person to engage a practising accountant in completing the return form
納稅人必須委任專業會計師代其填寫報稅表。 -
Certified practising accountant of australian society of certified practising accountant
香港會計師公會會員澳洲注冊會計師 -
During 2003 - 04, the court of first instance ruled on three appeal cases. the issues considered by the court included the taxability of profits from the sale of properties ; the deductibility of amounts claimed by a practising accountant as office facilities charges and entertainment and equipment rental expenses ; and whether the provisions of the inland revenue ordinance concerning personal assessment in the case of a married couple are inconsistent with the basic law
在2003至04年度，原訟法庭就3宗上訴個案作出裁決，所涉及的問題包括出售物業的利潤是否應課利得稅；一位執業會計師是否可以申索扣除他聲稱支付了的辦公室設施費用、應酬費及機器租賃費；以及《稅務條例》內有關已婚人士根據個人入息課稅評稅的條文是否與基本法不符。
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