所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。
Owners' equity comprises capital contributed by owners, gains and losses directly recognised in owners' equity, retained earnings etc.
他们认为，企业购并中，购并方的收益率只受两个因素的影响，即企业已分配股息的纳税比率和资本利得税率。
They think that two factors affect the earning rate of purchaser in M&A: the tax rate on paid dividends and capital gains tax rate.
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