它更像是业绩费而非股份(经理人们只会从附带权益中得到利益，它不会是负的)。

It is much closer to a performance fee than an equity stake (managers can only gain from the carried interest, which cannot be negative).

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但是即使如果你认为资本利得和收入所得要被收不同的税，附带权益看起来更像收入所得而不是股份，并应该像收入所得一样被对待。

But even if you think capital gains and income should be taxed differently, carried interest looks like income, not equity, and should be treated as such.

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在有限合伙制风险基金中，基金管理者和投资者之间存在着委托代理关系，基金管理者的风险补偿主要源于基金的管理费用和附带权益。

There is a principal-agent relation among venture capitalists and investors in the venture capital limited partnership. The compensation for venture capitalists are fixed and variable pay.

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