•capital gain

capital gain发音

英：　　美：

capital gain中文意思翻译

n.资本利益，资本收益

[会计]资本利得

capital gain双语使用场景

1、Quotes warming, capital gain, speculative at Wuhan Iron and Steel shares again on the full deduction.───行情转暖, 资本的逐利 、 投机性再度在武钢股份上得到充分演绎.

2、It is a tendency to collect capital gain tax in the long run.───从长远来看,我国开征资本利得税是大势所趋.

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.───市场认为，与征收股票资本利得税和房地产预提税等可能实施的更为严厉的措施相比，提高存款准备金率仍算是温和的。

4、Except otherwise stated, performance does take into account of reinvestments and capital gain or loss.───除注明外, 表现己考虑股息再投资及资本增长及损失.

5、For the investors who had bought the bond, the capital gain would have been quite significant.───那些在价低时买进的投资者, 可赚了相当可观的利润.

6、If the fund sells securities that have increased in price, the fund has a capital gain.───如果基金抛售了价格上升的证券，则基金得到了资本增益。

7、Current yield increased or decreased to take account of the capital gain or loss on redemption.───赎回证券时,将当前收益率的涨跌情况纳入资本利得或损失的计算内.

8、Income of the security investment fund includes interest income, dividend income and capital gain and loss.───证券投资基金的收益主要包括利息收入，股利收入和资本利得。

capital gain相似词语短语

1、capital gearing───资金借贷比率；资本与负债比率；资本分摊

2、capital gains───资本收益

3、capital ship───主力舰；大型军舰

4、capital gearings───资金借贷比率；资本与负债比率；资本分摊

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

6、capitalization───n.资本化；资本总额；用大写

7、capital gains tax───[税收]资本利得税，[税收]资本收益税

利得的定义？

利得是一个企业由于主要经营活动以外的或偶然发生的交易，以及在某一期间除了收入和业主投资引起的影响该主体的所有其他交易和事项导致的业主权益的增加。《企业会计准则》中的“利得”分为两种：

一种是直接计入当期利润的利得。该利得是指应当计入当期损益、会导致所有者权益发生增减变动的、与所有者投入资本无关的利得，主要包括非流动资产处置利得、非货币性资产交换利得、债务重组利得、政府补助、盘盈利得、捐赠利得等。计入“营业外收入”科目。

另一种是直接计入所有者权益的利得。该利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。