return of capital
- 资本返还：指超过企业或投资的增长（净收入/应税收入）而向“资本所有者”（股东、合伙人、份额持有人）返还的本金支付。不应与投资回报率（ROR）混淆，后者衡量的是投资的盈亏。本质上是对初始投资的部分或全部返还，从而降低该投资的基础。
网络释义专业释义英英释义
...”要求是企业确认收益的前 提条件，即企业（会计）必须区分资本、资本 收益（Return on Capital ）和资本返还(Return of Capital)的界限，不同的区分方法，体现了不 同的资本保全观。
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资本收益(return on capital)和资本回收(return of capital)是两个不同的概念，应当严格予以区分。参见 return of capital。
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rate of return on capital 资本利润率 ; 资本收益率
return of capital investment 报资报酬率
Return of Capital Employed 资本回报率
Risk Adjust Return of Capital 风险调整后资本回报率
risk adjusted return of capital 风险调整后的资本收益率
profit return of capital invested 利润归还投资
rates of return on capital 资本收益率
Return Rate of Capital 资本回报率
return rate of equity capital 权益资本报酬率
Return of capital
- abstract: Return of capital (ROC) refers to principal payments back to "capital owners" (shareholders, partners, unitholders) that exceed the growth (net income/taxable income) of a business or investment. It should not be confused with Rate of Return (ROR), which measures a gain or loss on an investment.
以上来源于: WordNet
双语例句原声例句权威例句
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The cash or scrip would be offered as part of a pro rata return of capital to shareholders.
现金或临时凭证会提供给股东作为资本按比例收益的一部分。
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He advocates the return of capital punishment.
他主张恢复死刑。
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Return of capital has become more important than return on capital.
回笼资金已变得比资本回报率更重要了。
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The Palestinians, who seek East Jerusalem as the capital of their future state, say they will not return to negotiations until all settlement activity stops.
VOA: standard.2009.12.28
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Well, that leakage--that 1.5% or 2% that you pay your hedge fund manager- plus the 20% of profits really reduces the amount of return that's available for the owners of capital.
系统的损耗,大约1.5%或2%的管理费率,用来支付给对冲基金经理,加上20%的利润提成,显著减少了资本所有者,可以得到的回报
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