You don't represent as your own work the work of anyone else, and you don't use aids to memory other than those permitted by the examiner.

你不能把别人的作业当做自己的交给我,你不能使用任何记忆的工具,除了考官允许的。

麻省理工公开课 - 固态化学导论课程节选

People would invest in buildings solely for tax purposes because you could write off the depreciation on the building, so people were cynically setting up DPPs as tax shelters only.

人们可以仅仅为了避税而投资一幢大楼,因为你可以对大楼计提折旧,注,计提的折旧可以抵扣税前收益从而减少应交税金 所以讽刺的是DPP仅被当做了避税工具

耶鲁公开课 - 金融市场课程节选