资本收益 capital gains ; [会计] capital income ; [会计] capital revenue ; earning of capital
资本收益税 [税收] capital gains tax ; capitalgainstaxn ; Taxation of Capital Gains ; capital l gains tax
国有资本收益 state-owned capital gains
资本收益率 return on capital ; ROCE ; capital return ; RORAC
风险调整后资本收益率 RAROC ; Risk-Adjusted Return On Capital
投入资本收益率 ROIC ; return on investment capital
风险调整资本收益率 RAROC ; RORAC ; Risk-Adjust Return on Capital
风险调整资本收益 RAROC ; risk adjusted return on capital
净资本收益率 Retum on equity
资本收益分配 Capital Gains Distribution
在过去的一年中,我们加强了特许经营,通用电气的资本收益恢复将继续。
We have strengthened the franchise over the past year and GE Capital's earnings recovery should continue.
利润本年度上升了,但资本收益仍然很少。
Profits have picked up this year but the return on capital remains tiny.
但是这些下降几乎完全是由于股市的崩溃,从而使与其相关的实际资本收益下降了50%。
But that fall was due almost entirely to the stock-market crash, and with it a 50 percent reduction in realized capital gains.
When Modigliani and Miller wrote, there was a differential tax rate between dividends and capital gains.
莫迪利阿尼和米勒写到,如果在股利和资本收益间,有一个随其他因素变化的税率
It was--Modigliani and Miller said back then-- this was thirty or forty years ago-- that companies should really not pay dividends because dividends were then taxed at a higher rate than capital gains.
莫迪利阿尼和米勒说在那时候,大概30或40年前,公司不应分配股利,因为对股利征税的税率比对资本收益高
However, that all changed in 2003 with the Jobs and Growth Tax Reconciliation Act of 2003, which cut the rate of taxation of dividends to 15%-- the same rate that capital gains are taxed.
但在2003年这些都变了,2003年颁布的《就业与进一步减税协调法案》,将股利的税率减至15%,与资本收益的征税率相同
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