capitalization of interest 中文意思是什麼
capitalization of interest
解釋
利息的資本化- capitalization : n. 1. 資本化；〈美國〉投資。2. （收入等的）資本估價。3. 作首都。4. 〈美國〉用大寫。
- of : OF ＝Old French 古法語。
- interest : n 1 利害關系，利害；〈常pl 〉 利益。2 趣味；感興趣的事。3 興趣，關注；愛好。4 重要性；勢力；影響...
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The capitalization rate shall be calculated and determined in light of the weighted average interest rate of the general borrowing
資本化率應當根據一般借款加權平均利率計算確定。 -
Incidentally, despite all the academic studies of the influence of such variables as price, volume, seasonality, capitalization size, etc., upon stock performance, no interest has been evidenced in studying the methods of this unusual concentration of value - oriented winners
雖然學術界不斷地對價格、成交量、季節性、資本規模以及其他變數，研究它們對股票績效的影響，但這群以價值為導向贏家的方法卻毫不受人關心。 -
Capitalization of interest
利息化作本金 -
At last, summarize to investing principle that deal with, tax revenue want and dispel or lighten and levy taxes tax revenue to enterprise dividend quality the repetitions of income, keep interest, dividend, invest income and investment balance of burden of taxation to make over appreciation the capital gain take nature ), prevent enterprises from using the thin capitalization phenomenon in debt excessively, encourage the long - term investment of the enterprise. take precautions against and dissolve because financial risks that the capital excessive turbulence too short - term or in debt of enterprise cause
最後，總結稅收對投資處理的原則，稅收對投資的處理要消除或減輕對企業股息性所得的重復征稅，保持利息、股息等投資所得和投資轉讓增值（資本利得性質）的稅負平衡，防止企業過分使用負債的弱化資本現象，鼓勵企業的長期投資，防範和化解因企業過分負債或短期資本過度動蕩造成的金融風險。 -
Article 8 during the period of capitalization, the amount of interest capitalized during each accounting period shall not exceed the amount of interest actually incurred to the relevant borrowings in the current period
第八條在資本化期間內，每一會計期間的利息資本化金額，不應當超過當期相關借款實際發生的利息金額。
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