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英语翻译For tax purposes,in which income year are fees which wer

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英语翻译
For tax purposes,in which income year are fees which were earned but not received prior to 30 June 2008 regarded as having been derived?
纯粹从报税角度考虑,在2008年6月30日前已经挣到,但还没有收到现款的那部分收入,将当作已经收到现款来进行申报.
我觉得最后应该不是问号,
如果是问号的话,就翻译成:
纯粹从报税角度考虑,在2008年6月30日前已经挣到,但还没有收到现款的那部分收入,当作已经收到现款来处理吗?(来进行申报吗?)