课程讲义 >>答疑编号:NODE00841700070100000111
2014-11-04 20:50:58 来源：
2.2 Set off against total income （s.64 ITA07）
This relief allows the trading loss identified for a tax year to be set off against the total income of the same tax year and/or the previous tax year, If qualifying loan interest has been paid, the relief is against total income less qualifying loan interest for the appropriate year（s）.
【提问内容】请问老师qualified loan interest 的中文意思是不是合格的贷款利息？谢谢
【回复内容】您的问题答复如下：
我觉得翻译成“符合规定的贷款利息”更合适，因为它在实际操作中，会符合一些标准，然后才能调增或者调减。
祝您学习愉快！
祝您顺利通过考试！
感谢您对网校的支持！
This relief allows the trading loss identified for a tax year to be set off against the total income of the same tax year and/or the previous tax year, If qualifying loan interest has been paid, the relief is against total income less qualifying loan interest for the appropriate year（s）.
【提问内容】请问老师qualified loan interest 的中文意思是不是合格的贷款利息？谢谢
【回复内容】您的问题答复如下：
我觉得翻译成“符合规定的贷款利息”更合适，因为它在实际操作中，会符合一些标准，然后才能调增或者调减。
祝您学习愉快！
祝您顺利通过考试！
感谢您对网校的支持！