During the years of assessment 1994 95 to 1996 97 , the appellant , chang kin - man , ivan , was a director as well as a shareholder of kam tong kee engineering plastics co . ltd . the company 上诉人张建文于1994 95至1996 97课税年度为甘棠记工程塑胶有限公司的董事兼股东。
3.
During the years of assessment 199495 to 199697 , the appellant , chang kin - man , ivan , was a director as well as a shareholder of kam tong kee engineering plastics co . ltd . ( the company ) 上诉人张建文于199495至199697课税年度为甘棠记工程塑胶有限公司的董事兼股东。
4.
The court heard that during the relevant years , the defendant was the director and shareholder of kam tong kee engineering plastics co . ltd . , a company engaged in the trading of industrial engineering products 案情透露，被告于有关年度为甘棠记工程塑胶有限公司的董事兼股东，该公司经营工业工程产品交易。
5.
Investigation by ird officers revealed that the company issued two types of cash sales invoices , one type with serial numbers bearing alphabetic prefix and another with serial numbers bearing no alphabetic prefix 税务局于调查甘棠记工程塑胶有限公司税务事宜时，揭发该公司就现沽销货共开发两类现沽单，一类为编号前有字母的现沽单，而另一类为编号前没有字母的现沽单。
6.
The court heard that during the relevant years , the defendant was the director and shareholder of kam tong kee engineering plastics co . ltd . , a company engaged in the trading of industrial engineering products . investigation by ird officers revealed that the company issued two types of cash sales invoices , one type with serial numbers bearing alphabetic prefix and another with serial numbers bearing no alphabetic prefix 案情透露，被告于有关年度为甘棠记工程塑胶有限公司的董事兼股东，该公司经营工业工程产品交易。税务局于调查甘棠记工程塑胶有限公司税务事宜时，揭发该公司就现沽销货共开发两类现沽单，一类为编号前有字母的现沽单，而另一类为编号前没有字母的现沽单。
7.
For years late , function of managerial accounting has happened great change . it is not only keep business record , but also becomes tool of management control that can add enterprise value . it can provide exact information for management decision - making , and be concerned with plan and control corporate strategy 近年来，管理会计的职能从作为企业过去经营业绩的薄记工具转变为增加企业价值的管理控制工具，为提高企业经营决策提供准确信息，参与规划并实施、控制企业战略的实施。
8.
The money was then shared between the defendant and another director , who was also a shareholder , of the company . as a result of using such fraud , art or contrivance , the assessable profits of the company had been understated in the amounts of 796 , 027 , 2 , 787 , 472 and 2 , 665 , 133 for the years of assessment 1994 95 , 1995 96 and 1996 97 respectively . the total profits tax undercharged was over 1 million 透过使用这些欺骗手段或诡计，甘棠记工程塑胶有限公司在其1994 95 1995 96及1996 97课税年度的报税表内短报了应课税溢利，分别为796 , 027元2 , 787 , 472元及2 , 665 , 133元，所涉及逃缴的利得税超过一百万元。
9.
The money was then shared between the defendant and another director , who was also a shareholder , of the company . as a result of using such fraud , art or contrivance , the assessable profits of the company had been understated in the amounts of $ 796 , 027 , $ 2 , 787 , 472 and $ 2 , 665 , 133 for the years of assessment 199495 , 199596 and 199697 respectively . the total profits tax undercharged was over $ 1 million 透过使用这些欺骗手段或诡计，甘棠记工程塑胶有限公司在其199495 、 199596及199697课税年度的报税表内短报了应课税溢利，分别为796 , 027元、 2 , 787 , 472元及2 , 665 , 133元，所涉及逃缴的利得税超过一百万元。
