(2013/14)

((22001133
88
))

1.
2.
3.
4.
5.
6.
7.
8.
9.
10
11.

1 - 19

( )
( )
( )
( )
( )
( )

20 - 45

46 59

(2013 /14 )
(2013 /14 )

/ ( )
( )

( )
( )

These Guidance Notes are available in both English version [TSFS/1B(2013)]

and Chinese version [TSFS/1A(2013)].
TSFS/1A(2013)

2012/13 2013/14

( )

TSFS/1A(2013)


1.

1.1 ()

2.
2.1
(a)

(b)

() 2013/14

()

2.2

2.3

2013/14

2.4

2013/14

NLSFT 111A(2013)
(http://www.sfaa.gov.hk/tc/public/index.htm#nls)

2.5

2013/14

TSFS/1A(2013)


3.
1

()
http://www.sfaa.gov.hk/tc/public/index.htm#tsfs

G
(TSFS/GA(2013))

S
(TSFS/SA(2013))

S
(i)
/
2013/14 G
G
(ii)

9.5 Adobe Reader (Adobe

Reader http://get.adobe.com/tw/reader/otherversions/)

S G

G S

G S

S
G S

(a) 2D

(b) G / S / S

(c) G/ S ()
G/ S 1 3
(d) 3 / 4 1 ( 2D )
3 / 4 1 3 / 4

TSFS/1A(2013)


2
()

(e)

(f) G 18 1 17 10
2A/7A/8A/9A/10A/11A/12A/13A/14A/15A S
12 1 11 3
7A/8A/9A
(g)
(h) ()
2150 6000

(a)
(

) 2013 8 9 9 6 (
303 11 )

TSFS/1A(2013)

(b)

S G
S

(c)

NLSFT 111A(2013)
(http://www.sfaa.gov.hk/tc/public/index.htm#nls)

(d)

//


3
()

12.09.2013

13.09.2013

17.09.2013

18.09.2013

25.09.2013

26.09.2013

27.09.2013

()()
()()() ()
()
()

04.10.2013
09.10.2013
11.10.2013

(a) () 2013 3 2014 2

2013/14
31.3.2014
(b) 2013/14 ( 2013 )

()

(c)

_____________________________
TSFS/1A(2013)


4.
/
/ ( )
( )

/ /
/
/ /
/ /
210
/ 10
200

4.2

/ / /
/
/

4.3

(
)

4.4

/
2013/14 /
TSF/C/18A( )
TSF/C/18B(/)( 303

11
)
(http://www.sfaa.gov.hk/tc/public/index.htm#nls)

4.5

2013/14 ( 2013 )
(Studentship)/

4.6

(
)

4.1

TSFS/1A(2013)

4.7

//()
//
/()

4.8

/
///

4.9

TSFS/1A(2013)

5.
5.1

()

(2013/14 $40,960

5.2

7 2013/14

5.3

2013/14

5.4

/
1

2013/14
() ()

http://www.sfaa.gov.hk/tc/schemes/tsfs.htm#102013/14
2013/14 2012/13
2013 7
2013/14

(1)

(a) (i)
31.3.2013
(ii) /
1.4.2012 31.3.2013 30%
(iii) 2013/14 (
2013 ) /
1
(Studentship)2 /

( ) { + 12 3 + 2}

Studentship includes Postgraduate / Research Studentship, Graduate / Research / Student Research / Teaching / Instructional Assistantship,
Demonstratorship any award / income derived from appointments as Teaching Assistant, Student Assistant, Research Assistant, Research Fellow,
Graduate Assistant, Demonstrator, Instructor, Student Research Assistant income derived from teaching company associate scheme and income
received from any form of scheme run by the institution exclusively or in collaboration with other parties.

TSFS/1A(2013)

(1)

(iv) 2013/14
/( 2013
)
(v) 1.4.2012 31.3.2013
///
///
(b)
1.4.2012 31.3.2013 (
)
2013/14
(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs)
$17,050
(c) 13 2
(i)

(ii)

(iii) /
(iv)
1.4.2012 31.3.2013
2013/14 (
2013 ) /
(Studentship)2 /
(iii) 2013/14
/( 2013
)
(iv) 1.4.2012 31.3.2013
/(///
/) /
(b)
1.4.2012 31.3.2013 (
)
2013/14
(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs)
$17,050
(c) 13
(i)

(ii)
(iii)

(2)

(a)

(3)

//

(a)

(i)
(ii)

(i)

2013/14 (
2013 ) /
(Studentship)2 /

Studentship includes Postgraduate / Research Studentship, Graduate / Research / Student Research / Teaching / Instructional Assistantship,
Demonstratorship any award / income derived from appointments as Teaching Assistant, Student Assistant, Research Assistant, Research Fellow,
Graduate Assistant, Demonstrator, Instructor, Student Research Assistant income derived from teaching company associate scheme and income
received from any form of scheme run by the institution exclusively or in collaboration with other parties.
2 3 +1+2

TSFS/1A(2013)

(3)

(b)

(c)

(ii) 2013/14
/( 2013
)
(iii) 1.4.2012 31.3.2013
///
///
(
) 1.4.2012
31.3.2013
2013/14
(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs)
$17,050
13
(i)

(ii)

5.5 (
/)
31.3.2013
5.6 /(
)

/()
//

5.7
/
( 11 )

_____________________________
3

2 3 +1+2

TSFS/1A(2013)


6.

6.1

(a)

(b)

(c)

(
)

6.2

TSF/C/18A() TSF/C/18B(/
)(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs)

6.3

() 5.1
(
)
()

()

6.4

(a)

(b)

(c)

6.6

(d)

( A B)

(e)

(f)

(a)(b)(d)

http://www.sfaa.gov.hk/pdf/common/Form/tsfs/tsfsloandocuments.pdf
6.4.1

TSFS/1A(2013)

(http://www.sfaa.gov.hk/tc/schemes/tsfs.htm)
(
A)

10


6.5

/ 2013/14
/

2-3

( A B)
2-3

6.5.1

6.6

2-3

2013 12 2014 1
2014 2

//
//
//

(a)

(b)

21

(c)

(d)

[
3 () 1
]

(e)

(f)

(g)

6.6.1

(i)

(ii) /
(iii)

(iv)

(v)

TSFS/1A(2013)

11


(vi)

()

6.6.3

6.6.2

303
11

(2111 0432 / csu@sfaa.gov.hk / 2152 9307)

6.7

6.8

(a)

(b)

18

6.7.1

6.7.2

6.8.1

6.8.2

18
18 /

()/

TSFS/1A(2013)

12

6.8.3

6.8.4

TSF/C/18A

(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs)

6.9

2
14

6.10

6.10.1
/
6.10.2 , /

6.10.3

()

6.11

6.12

2013/14

(i)

(ii)

(iii)

/;

(iv)

2013/14

(a)

TSFS/1A(2013)

13

6.13

(b)

()

(c)

()(
)

6.12.1

6.12.2

(http://www.sfaa.gov.hk/pdf/common/Form/nls/nlsloandocuments.pdf)

NLSFT 111A(2013)
http://www.sfaa.gov.hk/tc/public/index.htm#nls

TSFS/1A(2013)

14


7.

7.1

(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs)

7.2

:
(a)
(b)

3
31.3.2014

7.3

10

7.4

TSFS/1A(2013)

15


8.

8.1

12 1 1 1
() 6

8.2

15 () 180 ( 1 1 )

8.3

1%

8.4

1% 1
(http://e-link.sfaa.gov.hk/)

8.5

()

8.6

http://www.sfaa.gov.hk/tc/public/index.htm#tsfs

( 1 1 )

TSFS/1A(2013)

16


9.

9.1

9.2

9.3

5%

TSFS/1A(2013)

17


10.

10.1
3.2.1.2

(a)
(b)
(c)
(d)
(e)
(f)
(g)

/()

()
()

(
)

10.2

(a)

10.1

(b)

10.3 (
) 10.1

10.4 10.1
/
10.5 ()( 486 ) 18 22 1 6

10.6
303 12 () (2519
3857)

TSFS/1A(2013)

18


11.
11.1

2150 6000

2519 8512

303
11

2150 6222

3101 1908

303
1204

-3616 6540( 3616 6461/

) 3616 6531
-3616 6563()
-3616 6562(
)
-3616 6536 ()

1
8 803-806

8 45 1
2 5 45
( 1 2 )

24

2802 2345

http://www.sfaa.gov.hk/

wg@sfaa.gov.hk

11.2 3 4

TSFS/1A(2013)

19

G S

1.4.2012 31.3.2013
2012-13

1
S
( S
)
2

( G
S )
3.1-3.3
( G
)

2013/14 TSFS/GA(2013) TSFS/GB(2013)

FASP/GA(2013) FASP/GB(2013)

()

()

/
() ()

TSFS/1A(2013)

()

-
/(
)/
/

20

3.4
( (
G ) )

3.5
4

5
6
7

8
9

(
G )
S
(
S )
G /
S
G /
S
G 16 17
/ S 10
11
-

TSFS/1A(2013)

(A)

//()

(B)

//

(C)

()

(D)

(///)

(E)

(////
/)

(F)

(G)

(H)

(
)

()

21


1. S S
S

1.1

(a)

(b)
(c)

/ 2013/14
() G
G

S 1.1(a)

G G

G G

G G
()

TSFS/1A(2013)

22


2. G S

2.1

TSFS/1A(2013)

23


2.2

2.2.1

S 181 200 S

/ 1.4.2012 31.3.2013
YN
1.4.2012 31.3.2013 ()
YN
31.3.2013
YN
183 186
187-200

2.3

2.4
2.4.1

028
012
027
015
006 / 250

TSFS/1A(2013)

()
()

/ ()
24

018
040
185
016
128
024
004
043
025
003
035
020
041
009
021
039
061
072

()
()

()

()

()

2.4.2

2.4.3

TSF/C/18A ()
(
)

2.4.4

18
18 /

()/

2.4.5

2.4.1

TSFS/1A(2013)

25


3. G G
G
S 4
3.1

3.1.1
(i)

/
/
/

/
/

(ii)

///

3.1.2

3.1.3

(i)
(ii)

3.2

/ 31.3.2013 1 6

3.1.4

3.1.5

3.2.1

1.4.2012 31.3.2013 D

////

TSFS/1A(2013)

26

//
E /
1.4.2012 31.3.2013

CN1 CN2

TSFS/1A(2013)

27

A

A G 2012-13

H 1.4.2012 31.3.2013 (
)

B 2012-13

C 2012-13

D 2012-13

E 2012-13 ()
(://)
F 2012-13

G 2012-13

3.2.2

/
3.1.1 //
1.4.2012 //
/
/

//

TSFS/1A(2013)

28

1.4.2012 31.3.2013

TSFS/1A(2013)

29

3.2.3

///

(i)
(ii)
(iii)

1.4.2012 31.3.2013 6
/

//
6

/
//

TSFS/1A(2013)

30

()/

3.2.4

A 1.4.2012
31.3.2013 B G
/ 2012/13

3.2.5

2012/13 /
(Studentship)
()
2013/14

2013/14
()
/() E /
//
1.4.2012-31.3.2013 ///
()
E G

3.5

3.2.6

TSFS/1A(2013)

2013/14 ( 2013 )()

/

31


() 1.4.2012
31.3.2013

3.2.7

2012-13 [IRC6401 ]
[IR56B ]/
[IR56F ]/[IR56C ]

2012-13 [TSFS/4(2013)](
(http://www.sfaa.gov.hk/tc/public/index.htm#tsfs))

(i)
(ii)
(iii)
(iv)
(v)
(vi)

(i)
(ii)

(
())

(i)
(ii)

(
())
[IR56M ]

2013/14 2013 (
)/

(i)
3.2.8

TSFS/1A(2013)

1.4.2012 31.3.2013
G / S (
) 6 (
)

[IR56F ]
/
/

32


3.3

3.3.1

//

///

()()$2,000
$24,000

TSFS/1A(2013)

33


3.4

()

()

()

3.4.2

() 31.3.2013
A (
)()
//

( 3.4.8 )/
//

3.4.3

1 2 3
4

3.4.4

3.4.1

(A)

//

3.4.5

3.4.6

3.4.7

// 1.1.2013
31.3.2013

3.4.8

3.4.2
(i)
(ii)
(iii)
(iv)

3.4.9

TSFS/1A(2013)

//
() 31.3.2013
// 1.4.2012 31.3.2013

100%
31.3.2013

34

()

31.3.2013

(B)
3.4.10
(i)
(ii)
(iii)

//

/
() 31.3.2013
100%

31.3.2013
1.1.2013 31.3.2013

TSFS/1A(2013)

35

(C)
3.4.11

// A

3.4.12

(i)
(ii)

(iii)

31.3.2013 (BALANCE SHEET)

() 3 31
12 31

()
()

(D)
3.4.13

31.3.2013 ()

TSFS/1A(2013)

36

31.3.2013
()
31.3.2013

(E)

3.4.14

3.4.15

()
( 1.4.2012 31.3.2013)

31.3.2013
31.3.2013
31.3.2013/
1.2.2013 30.4.2013 31.3.2013

1.4.2012 31.3.2013 E

1.4.2012 G S

G 4/13/13A S 4/8/8A 1.4.2013

/

3.4.16

(i)
(ii)
(iii)

/
/

$100,000 ()
()
(//)

//
TSFS/1A(2013)

37

31.3.2013

(F)
3.4.17

31.3.2013 31.3.2013

31.3.2013
5,000

31.3.2013 31.3.2013

(G)
3.4.18

TSFS/1A(2013)

31.3.2013 (
/)

38


3.4.19

31.3.2013 5,000

31.3.2013

(H)
3.4.20

31.3.2013 /

3.5

3.5.1

()
1.4.2012 31.3.2013
2013/14 $17,050

() 1.4.2012
31.3.2013

TSFS/1A(2013)

39


4.

S S

4.1

3.4 /

..

/ 2012-13 /

2012-13 ///

/ 2012-13
2012-13

5. ( G S )
5.1

A* * *

TSFS/1A(2013)

40


6. ( G S )

6.1

6.2

S G
S

6.3

//

6.4

G / S

G / S

TSFS/1A(2013)

41

TSFS/1A(2013)

42


7. ( G 16 17 S 10 11 )

7.1

() G 16 17
S 10 11

7.2

S G S 11

7.3

()

( 200 ) 14

7.4

(a)
[]

8.
8.1

8.2

TSFS/1A(2013)

43

/ ( ) x

TSFS/1A(2013)

44


9.

9.1

(
5.7 )
( 11 )

TSFS/1A(2013)

45

46

()

1.

()
296
297-410

2.

3.

4.

(TSF/C/18A)

5.

G / S
1

6.

(a)
(b)

(c)
(d)

TSFS/1A(2013)

46

47

()

(2013/14 )

()
2013/14
//
(())

()

0
32,534
32,535
39,852
39,853
47,040
47,041
54,244
54,245
62,908

100%*
75%
50%
25%
15%

100%*
75%
50%
25%
15%

> 62,908

0%

0%

* 3 4 39,385
36,234 2 3 3 4

TSFS/1A(2013)

47

48

()

(2013/14 )

()
2013/14
[
()] /

()
$613,000
$515,001 $613,000
$416,001 $515,000
$329,001 $416,000
$218,001 $329,000
$218,000

-100% ()
-80%
-60%
-40%
-20%
-0% ()

$174,000
$0

4
$1,050,000

($174,000) (4 1)

$34,800

($1,050,000 4)

$262,500

()

$50,000

$40,960

($50,000 x 100%)
($40,960 x 100%)

$50,000
$40,960

($50,000 x 80%)
($40,960 x 80%)

TSFS/1A(2013)

$40,000
$32,768
($32,760)

48

49

()
/()

1.4.2012 31.3.2013 /

123456

1.4.2012 31.3.2013

1.
2.
3.

( )
( )
( )
( )

($)
(
)
(
)
(
)
(
(
(
($

)
)
)
)

= ($)
= $() $() =

6 3
HK$
()

(Profit and Loss Account)

( 1.4.2012 31.3.2013)
(Gross Sales)
HK$
(Expenditures)

()#

()
=
( = )#

()

///

1234

1.4.2012 31.3.2013

HK$

2012 4 2013 3

HK$

( / )
2012
4 $
5 $
6 $
7 $
8 $
9 $
10 $
11 $
12 $
2013
1 $
2 $
3 $

=
=

//
( 1.4.2012 31.3.2013 ) HK$
//

TSFS/1A(2013)

49

50

()
()
XX
31.3.2013

1,000.00
2,000.00
120,000.00
10,000.00
110,000.00
122,000.00
1,000.00
2,000.00

125,000.00
35,000.00
90,000.00

50,000.00
10,000.00
40,000.00
20,000.00

388,000.00

30,000.00
5,000.00
10,000.00
5,000.00
15,000.00
20,000.00
85,000.00

( 31.3.2013 )

TSFS/1A(2013)

200,000.00
103,000.00
303,000.00
388,000.00

50

51

()

1% ()
60120 180

(
(60 )
(120 )
)
1 59 1 119
$
$
$
$
$
10,000
20,000
30,000
40,000
50,000
60,000
70,000
80,000
90,000
100,000
110,000
120,000
130,000
140,000
150,000

171.0
342.0
513.0
684.0
855.0
1,026.0
1,197.0
1,368.0
1,539.0
1,710.0
1,881.0
2,052.0
2,223.0
2,394.0
2,565.0

163.9
331.2
498.3
665.5
832.8
999.7
1,167.0
1,334.1
1,501.3
1,668.7
1,835.3
2,002.5
2,170.1
2,337.1
2,504.6

88.0
176.0
263.0
351.0
439.0
526.0
614.0
701.0
789.0
877.0
964.0
1,052.0
1,139.0
1,227.0
1,315.0

31.6
69.6
233.7
271.1
309.5
472.9
510.3
673.3
712.4
749.5
912.9
951.3
1,114.4
1,152.9
1,190.6

(180 )
1 179
$
$
60.0
120.0
180.0
240.0
300.0
360.0
419.0
479.0
539.0
599.0
659.0
719.0
779.0
838.0
898.0

21.5
52.2
83.1
113.0
144.5
175.2
399.2
429.6
460.1
491.3
521.0
552.2
584.0
807.5
838.7

1%

4 5 10 15
0.48%0.64% 0.73%

TSFS/1A(2013)

51

52

()

1.

12 1 1 1 6

2.

15 () 180 ( 1 1 )

3.

1%

4.

14
7

5.

() 10

6.

14

7.

1%(http://e-link.sfaa.gov.hk/)

8.

9.

() 100

10. 5%

11. 2012/13
2012/13

12.

10
TSFS/1A(2013)

52

53

(i)

(ii)

5,000

(iii)

13.

14.

15.

16. 3

17. ()

18. 3

19.

20.
()
21.

22.

TSFS/1A(2013)

53

54

()

G S
G

(1)

2012-13 [IRC6401 ]
[IR56B ]/
[IR56F ]/[IR56C ]

()

2012-13 TSFS/4(2013)

(())

(
())

[IR56M ]
2013/14 2013 (
)/(
)

(2)

2012-13

(3)

G S 2013/14
2013/14
//

TSFS/1A(2013)

54

55

(4)

1.4.2013
2012-13

G H

(
)
(5)

() G

(6)

G
G 2012-13
(1)

(7)

(8)

1.4.2012 31.3.2013

2013/14 G

(9)

/ 2012-13
/
/ 2012-13
/

(10)

?
()
// E

(11)

TSFS/1A(2013)

55

56

(12)

31.3.2013
3 31
31.3.2013

()()

2012/13
?

2012/13 (studentship)

2013/14 /

: Studentship includes Postgraduate / Research Studentship, Graduate / Research / Student Research / Teaching /
Instructional Assistantship, Demonstratorship; any award / income derived from appointments as Teaching
Assistant, Student Assistant, Research Assistant, Research Fellow, Graduate Assistant, Demonstrator, Instructor,
Student Research Assistant; income derived from teaching company associate scheme; and income received from
any form of scheme run by the institution exclusively or in collaboration with other parties.

(13)

G E
31.3.2013

(14)

G/ S /////

1.4.2012 31.3.2013

(15)

1.4.2013
31.3.2013

(16)

(17)

G S

TSFS/1A(2013)

56

57

(18)

G
G /

(19)

G
G A H
G E

(20)

G S
G
G

(21)

// 1.4.2012 31.3.2013
6 / G

(22)

//
G
G

(23)

/ G
G G

(24)

G S :
(a) ()
/
(b) ()
(c) /
1.4.2012 31.3.2013

TSFS/1A(2013)

57

58

(25)

2013 1 2013 2
31.3.2013 1.4.2012 31.3.2013

(26)

(/)

(27)

//
G // 1.4.2012 31.3.2013

(28)

G
S

(29)

10 ()

/ TSF/C/18B(
)

(30)

///() G

(31)

:
(a) 3
(b) 31.3.2014

TSFS/1A(2013)

58

59

(32)

G
(
) G

(33)

G 17 S
11
(
) G S

(34)

2013 3 31
G 2013 3 31 (
/) G S

(35)

(36)

$60,000
? ?

- -

TSFS/1A(2013)

59