基本解释

• 资本收益分红
• [会计] 资本利得的分配

英汉例句

权威例句

• In 2011 the fund lost money but still shoveled out a fat capital gain distribution.
  FORBES: How Many Funds Should You Own?
• If the IRS follows the same rule for event-type CVRs, the issuer recognizes no gain or loss on the CVR issuance, the repurchase of the CVR, or the lapse of the CVR, but a target shareholder generally must recognize an immediate capital gain or loss taking into consideration the fair market value of the CVRs received on the date of distribution.
  FORBES: Shadowy Shares: The Dark Side of Contingent Value Rights

专业释义

经济学

• 资本利得的分配