Records of all entries from day to day of all sums of money received and expended in relation to that trade , profession or business 该人日常在该行业专业或业务方面所收取及支出的一切款项的一切记项的纪录
Records of all entries from day to day of all sums of money received and expended in relation to that trade , profession or business 该人日常在该行业、专业或业务方面所收取及支出的一切款项的一切记项的纪录；
Where that trade , profession or business involves the provision of services , records of the services provided in sufficient detail to enable the commissioner to readily verify the entries 凡该行业专业或业务涉及提供服务，须显示所提供的服务的足够细节，以令局长能轻易核实各记项的纪录。
Where that trade , profession or business involves the provision of services , records of the services provided in sufficient detail to enable the commissioner to readily verify the entries 凡该行业、专业或业务涉及提供服务，须显示所提供的服务的足够细节，以令局长能轻易核实各记项的纪录。
Specified institutions in general refer to universities , technical colleges , schools registered or exempted from registration under the education ordinance and associations of a trade , professional or business 指定机构一般而言，指定机构是指大学、工业学院、根据《教育条例》注册或获豁免注册的学校、以及行业、专业或业务等协会。
