单词 | capital gain |
释义 | capital gain capital gain The gain on the disposal of an asset calculated by deducting the cost of the asset from the proceeds received on its disposal. Under capital gains tax legislation the chargeable gain may be reduced by various exemptions and reliefs. Capital gains by companies are adjusted by indexation and are chargeable to corporation tax. |
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英汉经管词典收录了6519条经济管理类英汉双解词条,基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法,是学习及工作的有利工具。