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单词 按扣
释义

See also:

arrest
fasten
confiscate
knock
fig. tag a label on sb.
smash or spike (a ball)
deduct (money)
cover (with a bowl etc)

External sources (not reviewed)

編製現金流量表時,投資所得現金流 按扣 減 預 扣稅款後的款額呈列(倘適 用)。
htisec.com
For the purpose of the statement of cash flows, cash inflows from investments are presented net of withholding taxes, when applicable.
htisec.com
每 股經營溢利按扣除相 關稅項及非控股權益後以長期投資回報為基礎的經營溢利計算得出。
prudential.co.uk
Operating profit
[...] per share is calculated using operating [...]
profits based on longer-term investment returns, after related
[...]
tax and non-controlling interests.
prudential.co.uk
隨後,金融資產按公平值列賬(其他投資、衍生工具及有價證 券)按扣除減 值後的成本進行攤銷(應收賬款及墊款與貸款)。
glencore.com
Subsequently, financial assets are carried at fair value (other investments, derivatives and marketable securities) or amortised cost less impairment (accounts receivable and advances and loans).
glencore.com
本公司發行的股權工按扣除 直接發行成本後的已收所得款項入賬。
sisinternational.com.hk
Equity instruments issued by the Company are recognised at the proceeds received, net of direct issue costs.
sisinternational.com.hk
这个品牌还推出第一个折叠按扣和 第 一款真正防水的手表设计。
hk.ashford.com
The brand also introduced the first
[...] deployment-folding clasp and the first [...]
truly water-resistant design.
ashford.com
營 業按 扣 除 回 扣、折 扣 的 淨 值 列 示。
sinotrans.com
Revenue is shown net
[...] of returns, rebates and discounts.
sinotrans.com
委員進 一 步得悉,為加強對胡亂棄置住 宅廢 物 發 揮阻嚇之 效 ,除按 扣分制度的規定扣分之外 ,當局還 會 向 有關 租戶發出定額罰 款通知書。
legco.gov.hk
Members further noted that to strengthen the deterrent effect against indiscriminate dumping of domestic waste, fixed penalty notice will be issued to the tenants concerned, in addition to allotting penalty points under the Marking Scheme.
legco.gov.hk
每股盈利按扣除相關稅項及非控股權益後的普通股東應佔盈利計算。
prudential.co.uk
Earnings per share are calculated based on earnings [...]
attributable to ordinary shareholders, after related tax and non-controlling interests.
prudential.co.uk
而简单按扣 和较大的钮扣、钩子、绳子及扣子等,他们也会一些。
cpsc.gov
With some degree of success, they can work
[...] with simple snaps and with relatively large buttons, hooks, lacing, [...]
and buckles.
cpsc.gov
增 值 稅 — 國 內 產 品 銷 售 收 入 及 設 備 修 理 收 入 按'7%的
[...] 稅 率 計 算 銷 項 稅,按 扣 除 當 期 允 許 抵 扣 的 [...]
進 項 稅 額 後 的 差 額 繳 納 增 值 稅。
zte.com.cn
Value-added tax — Payable on income generated from domestic sales of products
[...]
and equipment repair services at a tax rate
[...] of '7% after deducting the current [...]
balance of tax credit available for offsetting.
wwwen.zte.com.cn
他们也许难 以操控较小的扣或按扣,但 却懂得使用大的钩子、钮扣和扣子。
cpsc.gov
Smaller buttons or snaps may be difficult for these children to manipulate, but they can use large hooks, buttons, and buckles.
cpsc.gov
為鼓勵豬農退還牌照,我們建議在特惠金內 加 入 一個項目,以計 及豬農為裝置濕處理法設 施 而 投 放的資 金 ( 按 扣除必需的折舊率後所 得 的款額計算)。
legco.gov.hk
To encourage pig farmers to surrender their licences, we propose to include in the EGP a component taking into account the farmers’ capital investment in WMO facilities, after necessary depreciation.
legco.gov.hk
(a) 董事會可行使公司所有權力,向外貸款,抵押全部或部分企業、公司的財產、資產(現 有的和將來的)和公司未繳股本,發行公司債券、債券股、普通貨幣債券和其他證券,無論是 為公司或任何第三方的任何債務、負債或契約做出直接或間接擔保;公司債券、債券股、普通 貨幣債券和其他證券可在公司和債券購買者之間轉讓且不附有任何權益;債券或證券 按 折扣 價、 溢價或其他方式發行,並附有任何特權如清償、歸還、抽籤權、配股權、參加公司股東大 會並在大會上表決的權利、任命董事和其他權利。
readymade.com.hk
(a) The Directors may exercise all the powers of the Company to borrow money and to mortgage or charge all or any part of the undertaking, property and assets (present and future) and uncalled capital of the Company and to issue debentures, debenture stocks, bonds and other securities, whether outright or as collateral security for any debt, liability or obligation of the Company or of any third party.
readymade.com.hk
(c)  任何債權證、債權股證、債券及其他證券可 按 折 扣 、 溢價或其他定價發行, 亦可附有關於贖回、退還、收回、配發股份、出席本公司股東大會及投票、委任董 [...]
事及其他方面之特權。
equitynet.com.hk
(c) Any debentures, debenture stock, bonds or other securities may
[...] be issued at a discount, premium or otherwise [...]
and with any special privileges as
[...]
to redemption, surrender, drawings, allotment of shares, attending and voting at general meetings of the Company, appointment of Directors and otherwise.
equitynet.com.hk
於目標公司之財務狀況表內,於附屬公司之投資 按 成 本 扣 除 任何已識別減值虧損 列賬。
equitynet.com.hk
Investments in subsidiaries are included in the Target Company’s statement of financial position at cost less any identified impairment loss.
equitynet.com.hk
貿易及其他應收賬項按公平價值初始確認,其後採用有效利息 按 攤 銷成 本 扣 除 減 值撥備 計量。
asiasat.com
Trade and other receivables are recognised initially at fair value and subsequently measured at amortised cost using the effective interest method, less provision for impairment.
asiasat.com
行動電話通信業務及加值業務之收入,係依約定 費按通話時間扣除折扣後之 淨額認列;預付 卡收入則依用戶實際通話使用量認列。
corp.taiwanmobile.com
Service revenues from wireless services and
[...]
value-added services, net of any
[...] applicable discount, are billed at predetermined rates and are recognized [...]
on the basis of minutes of usage.
english.taiwanmobile.com
根據營業租約 而需支付之租金扣除自 出租人收取之任何獎勵金後)於全面收益表中入賬, 按 有關 租約年期以直線法計算。
asiasat.com
Payments made under operating leases (net of any incentives received from the lessor) are expensed in the statement of comprehensive income on a straight-line basis over the period of the lease.
asiasat.com
抗逆录酶病毒治疗的最 低年度成本即使大打扣或按不包 括研发成本的非专利价格也远远超过了大多数发展中国 [...]
家的人均年度医疗费用。
iprcommission.org
The minimum annual costs of ARV therapies,
[...] even at deeply discounted or generic prices [...]
which do not cover R&D costs, far exceed
[...]
the annual health expenditure per capita of most developing countries.
iprcommission.org
這些資產初步按公平價值加任何直接產生之交易成 本記賬,隨後以實際利率按攤銷成 本 扣 除 減值虧損備抵計量。
wingtaiproperties.com
They are initially recorded at fair value plus any directly attributable transaction costs, and are subsequently measured at amortised cost using the effective interest method less allowances for impairment losses.
wingtaiproperties.com
收購或發行金融資產及金融負債(惟按公允值計入損益表的金融資產或負
[...] 債除外)直接應佔之交易成本於初步確認時在該項金融資產或金融負債之公允值計入 扣 除 ( 按 適 用 情況)。
westchinacement.com
Transaction costs that are directly attributable to the acquisition or issue of financial assets and financial liabilities (other than financial assets or
[...]
liabilities at fair value through profit or loss)
[...] are added to or deducted from the fair value [...]
of the financial assets or financial
[...]
liabilities, as appropriate, on initial recognition.
westchinacement.com
根據該條例第30(5)及
[...] 30A(5)條,凡已容許納稅人就長 者住宿照顧開支作扣除,該納稅人或任何其他人士無權在同 一課稅年度申領同一名父母/祖父母或外祖父母的供養父母/ [...]
祖父母或外祖父母免稅額。
legco.gov.hk
According to sections 30(5) and 30A(5) of the
[...] Ordinance, should the deduction for elderly residential [...]
care expenses be allowed to a taxpayer,
[...]
the taxpayer or any other person is not entitled to claim dependent parent/grandparent allowances for the same parent/grandparent for the same year of assessment.
legco.gov.hk
當該等股份其後重新發行,所收取之代價 扣 除 任 何直接應佔增量交易成本及有關所得稅 影響)計入本公司股東應佔權益中。
asiasat.com
Where such shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity attributable to the Company’s equity holders.
asiasat.com
(B) 倘任何股東交出代表其所持股份之一張股票予以註銷,並要求本 公按該股東可能指定之有關比例另發兩張或以上代表該等股份之股票替代,則董事 [...]
會可於就首張股票以外每張股票支付董事會不時釐定的有關費用(倘為任何於香港證 券交易所上市的股本,則該費用不得超過有關證券交易所不時規定或准許的最高金
[...]
額,而倘為任何其他股本,則為董事會就有關股東名冊所在地區而言屬合理而可能不 時釐定的以有關貨幣計值的有關款項,或否則於各情況下董事會可能不時釐定的有關 其他款項)後酌情遵照有關要求。
asiasat.com
(B) If any member shall surrender for cancellation a share
[...]
certificate representing shares held by him and
[...] request the Company to issue in lieu [...]
two or more share certificates representing
[...]
such shares in such proportions as he may specify, the Board may, if it thinks fit, comply with such request subject to the payment of such sum (not exceeding, in the case of any share capital listed on a stock exchange in Hong Kong, the maximum amount prescribed or permitted from time to time by such stock exchange, and, in the case of any other share capital, such sum in such currency as the Board may from time to time determine to be reasonable in the territory in which the relevant register is situate, or otherwise in each case such other sum as the Board may from time to time determine) for every certificate after the first, as the Board shall from time to time determine.
asiasat.com
本公司亦將於股東週年大會按股東 週年大會通告載列的條款,就授予董事發行授權 提呈普通決議案,以配發、發行及處理不超過本公司於有關決議案通過當日之已發行股本 面值總額20%之股份,以及於截至下列時間(以最早者為準)止期間內任何時間,將相當於 本公司於授出購回授權後購回之股份面值總額之任何股份,加入將授予董事之發行授權 內:(a)本公司下屆股東週年大會結束時;(b)細則或任何適用法例規定本公司須舉行下屆股 東週年大會之期限屆滿時;及(c)該授權於股東大會上以普通決議案撤銷或修訂當日。
centron.com.hk
Ordinary resolutions will also be proposed at the Annual General Meeting in respect of the granting of the Issue Mandate to the Directors, in the terms set out in the notice of the Annual General Meeting, to allot, issue and deal with Shares not exceeding 20% of the aggregate nominal amount of the share capital of the Company in issue as at the date of passing the relevant resolution, and adding to the Issue Mandate so granted to the Directors any Shares representing the aggregate nominal amount of the Shares repurchased by the Company after the granting of the Repurchase Mandate, at any time during the period ended on the earliest of (a) the conclusion of the next annual general meeting of the Company; (b) the expiration of the period within which the next annual general meeting of the Company is required by the Articles or any applicable laws to be held; and (c) the date upon which such authority is revoked or varied by an ordinary resolution at a general meeting of Shareholders.
centron.com.hk
(i) 本公司按董事會認為合適之有關條款向本公司、其 任何附屬公司、本公司任何控股公司或任何有關控股 公 司 之 任 何 附 屬 公 司 之 董 事 及 真 誠 僱 員 提 供 財 務 援 助,以令彼等可買入或認購或以其他方式收購本公司 或本公司任何控股公司股份(全部或部份繳足),而 有關條款可包括一項提述,倘董事不再擔任董事,或 僱員不再受僱於本公司或有關其他公司,則以有關財 務援助買入或認購或以其他方式收購之股份須或按 董事會認為合適之有關條款售予本公司或有關其他公 司。
asiasat.com
(i) The Company may give financial assistance on such terms as the Board thinks fit to directors and bona fide employees of the Company, any of its subsidiaries, any holding company of the Company or any subsidiary of any such holding company in order that they may purchase or subscribe or otherwise acquire shares (fully or partly paid) in the Company or any holding company of the Company and such terms may include a reference that, when a director ceases to be a director of, or an employee ceases to be employed by, the Company or such other company, shares purchased or subscribed or otherwise [...]
acquired with
[...]
such financial assistance shall or may be sold to the Company or such other company on such terms as the Board thinks fit.
asiasat.com
在访问期间,工作组发现,非洲人后裔在葡萄牙面临的挑战主要涉及他们 作为一个特定群体在葡萄牙国家政策和立法框架中得不到承认;其在历史上对 该国的建设和发展作出积极贡献得不到承认;没 按 种 族 或族裔分列的定性和 定量的分类数据;贫困、获得教育、公共服务和就业机会不平等,以及在行政 和司法制度运作方面的歧视,形成恶性循环;存在种族貌相和警察暴力;在政 治和体制决策进程中代表不足,以及葡萄牙缺少针对非洲人后裔或其他少数群 体的具体措施或扶持行动政策。
daccess-ods.un.org
During their visit, the Working Group found that the challenges faced by people of African descent in Portugal related mainly to their lack of recognition as a specific group in the national policy and legal framework; the lack of recognition of their positive contribution throughout history to the construction and development of the country; the lack of qualitative and quantitative disaggregated data by racial or ethnic origin; the existence of a circle of poverty, unequal access to education, public services, employment, as well as discrimination in the administration and functioning of the justice system; existence of racial profiling and police violence; underrepresentation in political and institutional decision-making processes, as well as the lack of special measures or affirmative action policies in Portugal for people of African descent or other minorities.
daccess-ods.un.org
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