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computation    音標拼音: [k,ɑmpjət'eʃən]
n. 計算,計數,計量

計算,計數,計量

computation
計算

computation
n 1: the procedure of calculating; determining something by
mathematical or logical methods [synonym: {calculation},
{computation}, {computing}]
2: problem solving that involves numbers or quantities [synonym:
{calculation}, {computation}, {figuring}, {reckoning}]

Computation \Com`pu*ta"tion\, n. [L. computatio: cf. F.
computation.]
1. The act or process of computing; calculation; reckoning.
[1913 Webster]

By just computation of the time. --Shak.
[1913 Webster]

By a computation backward from ourselves. --Bacon.
[1913 Webster]

2. The result of computation; the amount computed.
[1913 Webster]

3. (Computers) The process of performing arithmetical or
logical operations, on data by an electronic device.
[PJC]

Syn: Reckoning; calculation; estimate; account.
[1913 Webster]

55 Moby Thesaurus words for "computation":
accounting, adding, adding machine, analysis, appraisal,
appraisement, approximation, arithmetic, assessment, assize,
assizement, automatic electronic navigation, braking, calculation,
calculator, calculus, casting, ciphering, coordination, correction,
determination, estimate, estimation, evaluation, fact distribution,
figuring, footing, forecasts, gauging, inspection, instrumentation,
manipulation, measure, measurement, measuring, mensuration,
metric system, nonlinear calibrations, output measurement,
processing, quantification, quantization, rating, reckoning,
record keeping, steering, supersonic flow detection, survey,
surveying, telemetering, telemetry, totaling, toting,
triangulation, valuation

COMPUTATION counting, calculation. It is a reckoning or ascertaining the
number of any thing.
2. It is sometimes used in the common law for the true reckoning or
account of time. Time is computed in two ways; first, naturally, counting
years, days and hours; and secondly, civilly, that is, that when the last
part of the time has once commenced, it is considered as accomplished.
Savig. Dr. Rom. Sec. 182. See Infant; Fraction. For the computation of a
year, see Com. Dig. Ann; of a mouth, Com. Dig. Temps. A; 1 John. Cas. 100 15
John. R. 120; 2 Mass. 170, n.; 4 Mass. 460; 4 Dall. 144; 3 S. & R. 169; of a
day, vide Day.; and 3, Burr 1434; 11 Mass. 204; 2 Browne, 18; Dig. 3, 4, 5;
Salk. 625; 3 Wils. 274.
3. It is a general rule that when an act is to be done within a certain
time, one day is to be taken inclusively, and one exclusively. Vide Lofft,
276; Dougl. 463; 2 Chit. Pr. 69; 3 Id. 108, 9; 3 T. R. 623; 2 Campb. R. 294;
4 Man. and Ryl. 300, n. (b) 5 Bingh. R. 339; S. C. 15, E. C. L. R. 462; 3
East, R. 407; Hob. 139; 4 Moore, R. 465; Har. Dig. Time, computation of; 3
T. R. 623; 5 T. R. 283; 2 Marsh. R. 41; 22 E. C. L. R. 270; 13, E, C. L. R.
238; 24 E. C. L. R. 53; 4 Wasb. C. C. R. 232; 1 Ma-son, 176; 1 Pet. 60; 4
Pet. 349; 9 Cranch, 104; 9 Wheat. 581. Vide Day; Hour; Month; Year.

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    舉證責任 Burden of proof 當評稅主任誠實地評稅時,倘若納稅人不同意他的評稅,納稅人只得根據稅務條例第64條提出反對,而稅務條例第64(8)條規定,納稅人負有舉證責任(burden of proof),換言之,納稅人須提出足夠證明及理據(sufficient proof and reasons),支持他反對的論點(grounds of objection)。





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