同学你好，该知识点来自沪江网校《ACCA特许公认会计师F段+OBU本科学位班【签约班】》的课程，想要更系统的学习，欢迎进入课程学习。不仅可以和更多的同学一起学习，而且还有老师、助教随时的学习指导和知识点解答哦。

同学你好。
并不是不能算进deemed occupation.
比如 Any period (or periods taken together) up to four years during which the owner was required to live elsewhere due to his work so that he could not occupy his private residence. 这里并没有列出雇佣条件，没有说只有被雇佣的员工才符合这一条标准。只是说due to his work，一般来说，self-employment 和 sole trader 也是符合的。

同学你好，该知识点来自沪江网校《ACCA特许公认会计师F段+OBU本科学位班【签约班】》的课程，想要更系统的学习，欢迎进入课程学习。不仅可以和更多的同学一起学习，而且还有老师、助教随时的学习指导和知识点解答哦。

同学好，恰逢假期，答疑会在假期结束后三个工作日内处理完毕，请同学耐心等待～