?capital gain

capital gain發(fā)音

英：　　美：

capital gain中文意思翻譯

n.資本利益，資本收益

[會(huì )計]資本利得

capital gain雙語(yǔ)使用場(chǎng)景

1、Quotes warming, capital gain, speculative at Wuhan Iron and Steel shares again on the full deduction.───行情轉暖, 資本的逐利 、 投機性再度在武鋼股份上得到充分演繹.

2、It is a tendency to collect capital gain tax in the long run.───從長(cháng)遠來(lái)看,我國開(kāi)征資本利得稅是大勢所趨.

3、market viewed the increase as mild compared to the potential introduction of harsher austerity measures such as capital gain tax on stock trading and property withholding tax.───市場(chǎng)認為，與征收股票資本利得稅和房地產(chǎn)預提稅等可能實(shí)施的更為嚴厲的措施相比，提高存款準備金率仍算是溫和的。

4、Except otherwise stated, performance does take into account of reinvestments and capital gain or loss.───除注明外, 表現己考慮股息再投資及資本增長(cháng)及損失.

5、For the investors who had bought the bond, the capital gain would have been quite significant.───那些在價(jià)低時(shí)買(mǎi)進(jìn)的投資者, 可賺了相當可觀(guān)的利潤.

6、If the fund sells securities that have increased in price, the fund has a capital gain.───如果基金拋售了價(jià)格上升的證券，則基金得到了資本增益。

7、Current yield increased or decreased to take account of the capital gain or loss on redemption.───贖回證券時(shí),將當前收益率的漲跌情況納入資本利得或損失的計算內.

8、Income of the security investment fund includes interest income, dividend income and capital gain and loss.───證券投資基金的收益主要包括利息收入，股利收入和資本利得。

capital gain相似詞語(yǔ)短語(yǔ)

1、capital gearing───資金借貸比率；資本與負債比率；資本分攤

2、capital gains───資本收益

3、capital ship───主力艦；大型軍艦

4、capital gearings───資金借貸比率；資本與負債比率；資本分攤

5、capitalisation───n.市值（等于capitalization）；（英）資本化

6、capitalization───n.資本化；資本總額；用大寫(xiě)

7、capital gains tax───[稅收]資本利得稅，[稅收]資本收益稅

利得的定義？

利得是一個(gè)企業(yè)由于主要經(jīng)營(yíng)活動(dòng)以外的或偶然發(fā)生的交易，以及在某一期間除了收入和業(yè)主投資引起的影響該主體的所有其他交易和事項導致的業(yè)主權益的增加?！镀髽I(yè)會(huì )計準則》中的“利得”分為兩種：

一種是直接計入當期利潤的利得。該利得是指應當計入當期損益、會(huì )導致所有者權益發(fā)生增減變動(dòng)的、與所有者投入資本無(wú)關(guān)的利得，主要包括非流動(dòng)資產(chǎn)處置利得、非貨幣性資產(chǎn)交換利得、債務(wù)重組利得、政府補助、盤(pán)盈利得、捐贈利得等。計入“營(yíng)業(yè)外收入”科目。

另一種是直接計入所有者權益的利得。該利得是指由企業(yè)非日?；顒?dòng)所形成的、會(huì )導致所有者權益增加的、與所有者投入資本無(wú)關(guān)的經(jīng)濟利益的流入。