| 单词 | 外祖母 | ||||||||||||||||||||||||
| 释义 | 外祖母—mother's mothermaternal grandmotherExamples:曾外祖母—great-grandmother (mother's grandmother) See also:祖母n—grandmothern grandmotherspl 祖母pl—nanniespl 祖母—paternal grandmother father's mother 祖—grandparents forefather surname Zu
|
(i) 例子： 假如你未婚，即你本人、你父母和与你及/或你父母同住的未婚兄 弟姊妹以及祖父母/外祖父母。 sfaa.gov.hk | (i) For example: If you are not married – you, your parents, your unmarried siblings and grandparents who are residing with you and/or your parents. sfaa.gov.hk |
在 本《准则》中，“家庭成员”包括员工的配偶、子女、父母、祖父祖母、外祖父外祖 母、兄弟姐妹，配偶的父母和兄弟姐妺，以及兄弟姐妹或配偶的兄弟姐妹的子女。 brightstarcorp.com | For the purpose of this Code, “family member” shall mean [...] the employee’s spouse, [...] children, parents, grandparents, parents-in-law, brothers, sisters, [...]brothers-in-law, sisters-in-law [...]and the children of his or her brothers, sisters, brothers-in-law or sisters-inlaw. brightstarcorp.com |
在界定你的未婚兄弟姊妹以及祖父母/外祖父母是否家庭成员 时，除了他们居住的地方外，本处亦会考虑他们是否由你父母供 养。 sfaa.gov.hk | In determining whether or not the unmarried siblings andgrandparents are family members, the Agency, apart from considering their place of residence, will also take into account whether or not they are dependent on your parents financially. sfaa.gov.hk |
( x ) 申请人在申请书第一表乙组，丙组和丁组所填写申请人兄弟姊妹及祖父母/外祖父母的香港身份证/在学 兄弟姊妹学生证。 sfaa.gov.hk | ( X ) The HKID cards / sibling’s student ID of applicant’s sibling(s) / grandparent(s) listed in Sections B, C and D of Table 1. sfaa.gov.hk |
简单來說，只有申请人、申请人父母以及与他/她们同住而未婚的兄弟姊妹和祖父母/外祖父母可界定为家庭成员，其他的均属於表格 G 第二表的「其他家庭成员」。 sfaa.gov.hk | Simply speaking, only the applicant, his / her parents, and his / her unmarried siblings who are residing with the family are considered to be family members. sfaa.gov.hk |
5.5 「每名家庭成员拥有的资产净额」，相等於你家庭(不包括第一间由你家庭拥有及自住的樓 宇，你祖父母/外祖父母及兄弟姊妹的资产亦不会计算)所拥有的固定资产总净值及流动资产 [...] 总值，除以实际家庭成员人數。 sfaa.gov.hk | 5.5 The “Net Asset Value per Family Member” is the net value of your family’s fixed assets and value of liquid assets (excluding the [...] value of your family’s first home and [...] the assetsof your grandparent(s) andsibling(s)), [...]divided by the actual number of family members. sfaa.gov.hk |
丁组：若你的祖父母∕外祖父母(曾祖父母∕曾外祖父母也适用)与你家庭成员同住及/或受你父母 供养，你应输入这部份。 sfaa.gov.hk | 3.2.5 Please note that the “income” of each family member means his / her total income, including those earned in part-time employment. sfaa.gov.hk |
要符合扣除资 格，该名父母∕祖父母∕外祖父母在该课税年度任何时间须已满 60 岁；或虽未满 60 岁，但有资格根据政府伤残津贴计划申请津贴； 而所住宿的安老院必须是在香港境内，并持有社会福利署根据《安 老院条例》发出的牌照或豁免证明书；又或是根据《医院、护养院 及留产院注册条例》注册的护养院。 apwcpa.com | To be eligible for the deduction, the parent/grandparent must be aged 60 or above at any time in the year of assessment, or under 60 but is entitled to claim an allowance under the Government’s Disability Allowance Scheme; and the residential care home must be situated in Hong Kong and is licensed or exempted from licensing under the Residential Care Homes (Elderly Persons) Ordinance, or is a nursing home registered under the Hospital Nursing Homes and Maternity Homes Registration Ordinances. apwcpa.com |
在非正式照料孩子方面，祖母的参与比祖父多，外祖父母的参与比祖父 母多。 daccess-ods.un.org | Grandmothers are more involved in informal childcare than grandfathers, [...] with maternal grandparents being more involved than paternal grandparents. daccess-ods.un.org |
若任何人已就其父母∕祖父母∕外祖父母获得此项扣除，则他或其他人士便不可以在同一课税年 度，再就该名父母∕祖父母∕外祖父母申索供养父母∕祖父母∕外 祖父母免税额及额外免税额。 apwcpa.com | Should the deduction be allowed to a person, he or any other person is not entitled to claim dependent parent/grandparent allowance andadditional dependent parent/grandparent allowance for the same parent/grandparent for the same [...] year of assessment. apwcpa.com |
(3) 由 2005/06 课税年度起，纳税人如在有关课税年度供养在该年度未满 60 岁的父母∕祖父母∕外祖父母，纳税人可获得新增的供养父母∕祖父母∕外祖父母免税额，但有关受养人在该年度内必须符合以下条件 apwcpa.com | (c) For the year of [...] assessment 2005/06 and onwards, a new basic Dependent Parent/GrandparentAllowance isalso granted to a taxpayer maintaining a dependent [...]parent/grandparent [...]who does not attain the age of 60 in the year of assessment, but provided the dependant apwcpa.com |
如果申请人的祖父/母或外祖父/母的在1.4.2012 至 31.3.2013 住在安老院而全部费用由申请 [...] 人父母负担 6 个月或以上，则请把他/她们的资料输入到表格 G 第一表丁组内，以及附上 上个财政年度的所有安老院费用的收据和有关银行纪錄。 sfaa.gov.hk | If the applicant’s paternal/ maternal grandparents resided in a [...] home for the elderly between 1.4.2012 and 31.3.2013 and [...]the expenses are wholly covered by the applicant’s parents for an aggregate period of 6 months or more, please provide the information in Section D of Table 1 of Form G. The applicant is required to attach all the receipts issued by the home for the elderly in that financial year. sfaa.gov.hk |
英汉双解词典包含2273206条英汉词条，基本涵盖了全部常用单词的翻译及用法，是英语学习的有利工具。