capital dividend

简明释义

资本股利，资本股息

英英释义

例句

1.The company announced a special capital dividend 资本红利 to reward its shareholders.

公司宣布了一项特别的资本红利 资本红利以奖励其股东。

2.The recent capital dividend 资本红利 declaration boosted the stock price significantly.

最近的资本红利 资本红利声明显著提升了股价。

3.Shareholders often prefer capital dividends 资本红利 because they can be tax-efficient.

股东通常更喜欢资本红利 资本红利，因为它们可能更具税务效率。

4.The board of directors decided to issue a capital dividend 资本红利 instead of a cash payout.

董事会决定发行资本红利 资本红利而不是现金分配。

5.Investors were pleased to receive their capital dividend 资本红利 this quarter.

投资者很高兴在本季度收到了他们的资本红利 资本红利。

作文

In the world of finance and investments, understanding various terms is crucial for making informed decisions. One such term that often comes up in discussions about corporate finance and shareholder returns is capital dividend. A capital dividend refers to the portion of a company's profits that is distributed to its shareholders, which is derived from the company's capital rather than its earnings. This means that when a company pays out a capital dividend, it is returning some of the original investment made by the shareholders rather than distributing profits generated from its operations. To further understand the significance of capital dividends, we must first explore the difference between capital and earnings. Capital generally refers to the funds that a company raises to finance its operations and growth, while earnings are the profits that result from those operations. When a company is profitable, it typically reinvests a portion of its earnings back into the business to fuel further growth. However, companies may also choose to reward their shareholders by distributing a portion of their profits as dividends. The concept of capital dividends becomes particularly important in specific contexts, such as when a company has accumulated significant capital gains or when it has undergone a restructuring. For example, if a company sells an asset for more than its book value, the excess amount can be considered a capital gain. If the company decides to distribute this gain to its shareholders, it can do so in the form of a capital dividend. This distribution is often favorable for shareholders because it may be taxed at a lower rate compared to regular income dividends. Moreover, capital dividends can also serve as a strategic tool for companies looking to manage their balance sheets effectively. By issuing capital dividends, a company can reduce its retained earnings and therefore its tax liability. This is particularly relevant in jurisdictions where capital gains are taxed differently than ordinary income. Shareholders may appreciate receiving capital dividends because they provide a return on investment without the immediate tax implications associated with regular dividends. However, it is essential for shareholders to understand the implications of receiving capital dividends. While these distributions can be beneficial, they can also indicate that a company may not have sufficient profitable opportunities for reinvestment. If a company consistently pays out capital dividends, it may raise questions about its long-term growth prospects. Investors should carefully analyze the reasons behind such distributions and consider the overall financial health of the company before making investment decisions. In conclusion, the term capital dividend plays a significant role in corporate finance and investment strategies. It represents a method for companies to return capital to their shareholders, often with favorable tax implications. Understanding the nuances of capital dividends is essential for investors who wish to navigate the complexities of the financial markets effectively. By considering both the benefits and potential drawbacks of capital dividends, shareholders can make more informed decisions that align with their investment goals.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。在关于公司财务和股东回报的讨论中，资本红利是一个经常出现的术语。资本红利指的是公司向股东分配的利润部分，这部分来自公司的资本而不是收益。这意味着，当一家公司支付资本红利时，它是在归还股东的原始投资，而不是分配其运营产生的利润。为了进一步理解资本红利的重要性，我们首先需要探讨资本和收益之间的区别。资本通常指公司为融资其运营和增长而筹集的资金，而收益则是来自这些运营的利润。当一家公司盈利时，它通常会将部分收益再投资于业务，以促进进一步的增长。然而，公司也可能选择通过分配部分利润作为红利来奖励其股东。资本红利的概念在特定情况下尤为重要，例如当公司积累了显著的资本收益或进行重组时。例如，如果一家公司以高于其账面价值的价格出售资产，则超出金额可以视为资本收益。如果公司决定将此收益分配给股东，它可以以资本红利的形式进行分配。这种分配通常对股东有利，因为与普通收入红利相比，它可能会被征收较低的税率。此外，资本红利也可以作为公司有效管理其资产负债表的战略工具。通过发行资本红利，公司可以减少其留存收益，从而降低税负。这在资本收益与普通收入税率不同的法域中尤为相关。股东可能会欣赏收到资本红利，因为它提供了一种投资回报，而没有与常规红利相关的即时税务影响。然而，股东必须理解接收资本红利的影响。虽然这些分配可能是有利的，但它们也可能表明公司可能没有足够的盈利机会进行再投资。如果一家公司持续支付资本红利，则可能会引发对其长期增长前景的质疑。投资者应仔细分析这些分配背后的原因，并在做出投资决策之前考虑公司的整体财务健康状况。总之，资本红利这一术语在公司财务和投资策略中发挥着重要作用。它代表了一种公司向股东返还资本的方法，通常具有有利的税务影响。理解资本红利的细微差别对于希望有效应对金融市场复杂性的投资者至关重要。通过考虑资本红利的好处和潜在缺点，股东可以做出更符合其投资目标的明智决策。