征收很高的资本收益毫无益处，因为这样的话收益会变动，从而引起预算方面的问题。
A high state tax on capital gains is also bad because it tends to be volatile, causing big budgetary problems.
约束下资本预算是投资决策的常见问题。
Problems of constrained capital budgeting are common in investment decision.
时机本钱，应用过剩的消费才能一个罕见的问题在资本预算时发生的新项目的提案呼吁应用现有的，但目前闲置，设备或设备。
The Opportunity Cost of Using Excess Capacity a common problem in capital budgeting arises when a new project proposal calls for the use of existing, but currently idle, equipment or facilities.
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