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2016年7月30日 星期六

保留盈餘 (Retained Earnings)


Retained earnings refer to the percentage of net earnings not paid out as dividends, but retained by the company to be reinvested in its core business, or to pay debt. It is recorded under shareholders' equity on the balance sheet.

擠出效應 (Crowding Out Effect)



擠出效應是指增加政府投資對私人投資產生的擠占效應,從而導致增加政府投資所增加的國民收入可能因為私人投資減少而被全部或部分地抵消。

資本利得(Capital Gain)


What is 'Capital Gain'

Capital gain is an increase in the value of a capital asset (investment or real estate) that gives it a higher worth than the purchase price. The gain is not realized until the asset is sold. A capital gain may be short term (one year or less) or long term (more than one year) and must be claimed on income taxes. A capital loss is incurred when there is a decrease in the capital asset value compared to an asset's purchase price.

2. Profit that results when the price of a security held by a mutual fund rises above its purchase price and the security is sold (realized gain). If the security continues to be held, the gain is unrealized. A capital loss would occur when the opposite takes place.