A record of all goods purchased , and all goods sold in the carrying on of that trade , profession or business showing the goods , and the sellers and buyers in sufficient detail to enable the commissioner to readily verify the quantities and values of the goods and the identities of the sellers and buyers , and all invoices relating thereto 在该行业、专业或业务时所购买及售卖的一切货品、出售的纪录，该纪录须显示有关货物及买卖双方的足够细节，以令局长能轻易核实该等货物的数量及价值及买卖双方的身分，以及与前述事项有关的一切发票；
A record of all goods purchased , and all goods sold in the carrying on of that trade , profession or business showing the goods , and the sellers and buyers in sufficient detail to enable the commissioner to readily verify the quantities and values of the goods and the identities of the sellers and buyers , and all invoices relating thereto 在该行业专业或业务时所购买及售卖的一切货品出售的纪录，该纪录须显示有关货物及买卖双方的足够细节，以令局长能轻易核实该等货物的数量及价值及买卖双方的身分，以及与前述事项有关的一切发票
The person has ceased , or will before the end of the year of assessment cease , to carry on his trade , profession or business and that the assessable profits for that year of assessment are , or are likely to be , less than the assessable profits for the year preceding the year of assessment or of the estimated sum in respect of which the person is liable to pay provisional profits tax 纳税人已停止经营或在该课税年度结束前将停止经营其行业专业或业务，而就该课税年度而须评估的应评税利润，少于或可能会少于上一年度其应评税的利润，或少于或可能会少于其暂缴年度的评估利润。
