Others think that , as the assessment of estate duty takes time , and the assets of citizens , particularly operators of small and medium enterprises ( smes ) , may be frozen during the assessment period , this causes them cash flow problems 此外，有意见认为由于遗产税评税需时，以致有些市民，包括经营中小企业的人士，他们的资产可能在评税期间被冻结而导致资金周转不灵。
Apart from that , many smes , including travel agent owners , are using their own properties for mortgage loans . the deflation of their asset value has caused problems of liquidity and shortage of cash flow for further investment 除此以外，中小企业的雇主，包括旅行社东主，都会以物业按给银行以取得投资资金，但物业贬值后，对他们构成资金周转不灵的威胁，何来有资金再作投资呢？
4 low capital mobilization cost : government bonds could always be collateralized , or used to raise capital by rp rs trading with bond dealers . the borrowing rate usually is lower than the bank and the procedure is easier 四资金调度成本低：随时可以政府公债抵押，利用附条件交易方式向债券自营商取得资金周转，其利率通常较向银行贷款低，又不影响持券人之债息收入，手续亦简便。
Apart from that , many smes , including travel agent owners , are using their own properties for mortgage loans . the deflation of their asset value has caused problems of liquidity and shortage of cash flow for further investment 除此以外，中小企业的雇主，包括旅行社东主，都会以物业按给银行以取得投资资金，但物业贬值后，对他们构成资金周转不灵的威胁，何来有资金再作投资呢？
Though not liable to estate duty , he was beset with cash flow problems during the assessment period , and had to borrow money to meet the operational expenditure of the business left by his father and even his own living expenses 该位听众的朋友在父亲去世后便有类似的经历，虽然无须缴交遗产税，但在评税期间却受到资金周转问题的困扰，迫于借贷以应付父亲店铺的运作甚至日常生活的开支。
Though not liable to estate duty , he was beset with cash flow problems during the assessment period , and had to borrow money to meet the operational expenditure of the business left by his father and even his own living expenses 该位听众的朋友在父亲去世后便有类似的经历，虽然无须缴交遗产税，但在评税期间却受到资金周转问题的困扰，迫于借贷以应付父亲店铺的运作甚至日常生活的开支。
Bea works closely with its clients , providing a comprehensive range of banking services to meet virtually every need . to cater for your funding needs and help you to stay ahead of the competition , we are now pleased to introduce our corporate tax loan programme 东亚银行一直紧随你业务发展的需要，提供至周全妥善的银行服务，现特别推出企业税务贷款计划，让你资金周转更灵活，生意无往而不利。
As the important components of the financial market , monetary market and capital market are two kinds of main allocated mechanism to dispose the social monetary resources . capital turnover and mobility management of the social economy are all due to their support 货币市场与资本市场是金融市场的重要组成部分,是对社会货币资源进行配置的两种主要配置机制,社会经济主体的资金周转和流动性管理都离不开它们的支持。
Moreover , the abolition will reduce the time taken for obtaining the grant of probate or letters of administration , thereby helping to ease cash - flow problems that heirs to an estate currently face , particularly for the general public as well as operators of small and medium enterprises 另一方面，取消遗产税亦有助缩短遗产认证程序所需的时间，有助纾缓遗产受益人现时所面对的资金周转问题，惠及普罗大众及中小企。
In one of the radio phone - in programmes , a caller said the budget proposal he appreciated most was the abolition of estate duty because it would help resolve cash flow problems encountered by small businesses when their assets were frozen during the estate duty assessment period 一位听众告诉我，预算案中他最欣赏的就是取消遗产税的建议，因为这可协助小本经营的市民解?因资产在评核遗产税期间被冻结，以致资金周转不灵的困难。
