capital interest tax
英 [ˈkæpɪtl ˈɪntrəst tæks]
美 [ˈkæpɪtl ˈɪntrəst tæks]
资本利息税
双语例句
- In private, few in the industry bother to defend the tax treatment of carried interest, the generally 20 per cent of profits made after an 8 per cent hurdle rate, as capital gains rather than income.
私下里，对于在征税时将附带权益（carriedinterest）当作资本利得而不是收入对待，私人股本业内人士都懒得为其辩护。附带权益通常为扣除8%最低投资回报率以后利润的20%。 - At present, it is difficult to accurately display the financial lever, capital cost and earnings before interest and tax with any capital structure theories, which limits the role playing in finical decision of enterprises.
摘要目前的各种资本结构理论难以准确地显示出财务杠杆、资本成本和企业息前税前盈余之间的联系，使理论对企业融资决策的指导作用受到限制。 - They are used to paying only capital gains tax on carried interest but ought to be paying income tax.
他们习惯于对附带权益只缴纳资本利得税，但他们应该缴纳所得税。 - In expenditure, as the Chinese peasants are concerned, there are four categories: necessary daily account, periodical ceremonial expenses, capital for production, and interest, rent, and tax.
中国农民的开支有四类：日常需要的支出，定期礼仪费用，生产资金，以及利息、地租、捐税等。 - So it does not mean that the higher the debt rate is, the better the corporation is. The capital structure of a company can be optimized only when a balance is struck between income interest tax, and the sum of bankruptcy cost and agency cost.
因此，企业并不是负债率越高越好，而是应在于利息税收收益正好等于由此带来的破产成本和代理成本这一点上，在该点企业资本结构达到最优化。 - And the future capital gains can be expressed in terms of dividend, net profit, profit before interest and tax, and net cash flow, etc.
企业未来资本收益可用股利、净利润、息税前利润和净现金流量等表示。 - The macro and micro factors such as efficiency of capital market, interest rates, tax policies, inflation, asset forms, profitability and etc. have a great influence upon capital structure.
资本市场效率、利率、税收、通货膨胀、资产形态、盈利能力等宏观和微观因素对企业资本结构有较大影响。 - EVA or added economic value-deducting capital cost from profit before interest after tax. It can be used to value true profit of entity.
EVA或附加经济价值，是指从企业息前税后利润中扣除资金总成本后的余额，它是全面衡量企业生产经营真正盈利或创造价值的一个指标或一种规则。 - The feasibility from a view of the stabilization of macroeconomic and the development of capital market, so it analyzes the main obstacles thought issue body, assuring, interest rat, fluidity, tax on interest and debt scale.
从宏观经济的稳定、资本市场的发展和债券市场品种的空白分析了中国发行市政债券可行性，从发行主体、担保、利率、流动性、利息征税和举债规模等众多角度分析了发行的主要障碍。 - In this paper, the functional relation is established among weighted average capital cost, Earnings Before Interest and Tax and due capital cost, and the best capital structure model of enterprises with relative unchangeable due capital cost is obtained.
通过财务杠杆，建立了加权平均资本成本和企业息前税前盈余以及债务资本成本之间的函数关系，得出了企业债务资本成本相对不变时的最优资本结构模型。 - Real interest rates and macro tax burden must be considered in the actual production and operation of private capital investment, capital costs, higher real interest rates and macro tax burden, the stronger the suppression of private capital investment.
实际利率和宏观税负是民间资本投资企业实际生产经营中必须考虑的资本成本，实际利率和宏观税负越高，对民间资本投资的抑制越强。