期权是一种只给买方带来权利，而不需买方承担义务，使其可在未来以某一确定价格买卖资产的衍生品。
An option is a derivative contract that gives the purchaser the right, but not the obligation, to buy or sell an asset at a certain price.
法定归宿是一种税收法律上的义务，而经济归宿则是这种税实际负担。知道法定归宿，对于了解经济归宿一般没有多大帮助。
Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax... Knowing the legal incidence usually tells us little about economic incidence.
法定归宿是一种税收法律上的义务，而经济归宿则是这种税实际负担。
Statutory incidence is the legal liability for a tax, while economic incidence is the actual burden of the tax.
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