You commenced business on 1 october 2005 and your first account will be closed on 30 june 2006 . no accounts will be prepared during the year ended 31 march 2006 and there will be no assessable profits for the year of assessment 2005 06 你的业务在2 0 0 5年1 0月1日开始营业，而你业务的第一份帐目的结帐日期为2 0 0 6年6月3 0日。
You should tick the box " yes " only if there is a change of accounting date , that is , accounts are made up to a date different from that of last year for example , accounts for last year was made up to 31 march but accounts for this year was made up to 30 june 如结帐日期有别于去年（例如：去年在3月31日结算帐目，但今年在6月30日结算帐目） ，须在是的方格内加上剔号，并请另纸注明更改结帐日期的原因。
You should tick the box " yes " only if there is a change of accounting date , that is , accounts are made up to a date different from that of last year ( for example , accounts for last year was made up to 31 march but accounts for this year was made up to 30 june ) 如结帐日期有别于去年（例如：去年在3月31日结算帐目，但今年在6月30日结算帐目） ，须在是的方格内加上剔号，并请另纸注明更改结帐日期的原因。
Hence , in the present case for the year of change , a 12 - month basis period is adopted for the two applicants that commenced business before 1 april 1974 and a 9 - month basis period is adopted for those applicants that commenced business after 1 april 1974 因此，本裁定就在1974年4月1日前开始营业的申请人采用12个月时间为更改结帐日期的当年的评税基期而1974年4月1日后开始营业的申请人则采用9个月时间为更改结帐日期的当年的评税基期。
