capital

出处：按学科分类—经济 上海科学技术文献出版社《英汉金融新词库》第47页（4266字）

【词性】：n．

【释义】：

资本，资金，资产

‖capital account资本账户capital account balance sheet固定资产负债表capital account items资本账户项目capital account outflow资本账户外流capital accumulation资本积累capital adjustment account资本调整账户capital allowances act资本限制法capital amount资金额capital and interest本利和capital and liability ratio资本负债比率capital and money market长短期资本市场capital appreciation资本增值capital appropriation资本拨款capital arrangement资金安排capital asserts固定资产capital assets account固定资产账户capital assets pricing model固定资产定价模式capital authority投资权capital authorized注册资本capital availability可利用的资本capital bonus红利，股息capital budget资本预算capital budgeting techniques资本预算术capital certainty本金确实性capital charges资本支出capital coefficient资本占用率capital composition资本构成capital construction expenditure基建支出capital construction financial management基建财务管理capital construction investment基建投资capital cost资本费用capital credit资本信用capital disposition资本支出capital expenditure资本支出capital expenditure account资本支出账户capital export资本输出capital export country资本输出国capital facility固定资本capital financing提供资本capital flight资本外逃capital flow资本流动capital flows and service payments资本流入和偿还债务付款capital function资本功能capital fund投资基金capital gain资本收益capital gain deduction资本利得扣除额capital gain dividends资本利得分红capital gain option可列作资本利得capital growing stock蓄积资本capital growth证券市价增值capital importing country资本输入国capital in cash资本金capital income资本收益capital incorporation入伙，投入资本capital increase增资capital increase plan增资计划capital input资本投入capital insurance资本保险capital intensity资本强度，资本应用密度capital-intensive集约资本，资本密集型的capital-intensive enterprise资本密集型企业capital-intensive goods资本密集型产品capital-intensive goods资本密集型产品capital-intensive industry资本密集型经济，资本密集型产业capital intensive production资本密集型生产capital intensive project资本密集型项目capital interest资本利息capital issue股票发行capital leverage资本衡平趋势capital levy资本征税capital limitation资本限额capital loan资本贷款capital losses资本损失，现金损失capital market资本市场capital market yields资本市场生息率capital movements资本流动capital of account会计科目名称capital of bill票券资本capital of capital construction基建资金capital of levy资本课税capital outflow资金外流capital participation参与投资capital payoff资本偿还期capital profits资本利益capital project投资方案capital projects fund资本计划基金capital rationing资金限额capital rationing decision资本合理分配决策，资本定量决策capital receipts固定资产变卖收入，资本收入capitalrecovery资本回收capital recovery factor资本回收系数capital redemption reserve fund资本偿还准备金capital requirement资金需求量capital reserves资本准备金capital resources资本来源capital retained from earnings盈余留存的资本capital return资本报酬capital returned to stockholder in dividend以股利摊还股本capital revenue资本收益，资本收入capital risk资本风险capital saving资本节约capital scarcity资金不足capital section(资产负债表中的)资本栏capital share资本股capital sharing system资本分配制度capital source资金来源capital spending资本支出capital spending plan投资计划capital statement资本变动表capital stock股金总额，股本capital stock account股本账capital stock adjustment principle股本调节原理capital stock and surplus account股本及公积金账户capital stock assessment股本估价capital stock authorized额定股本，法定股本capital stock certificate股票capital stock common普通股本，普通股东，普通股票capital stock discount and expenses股本发行折扣和花费capital stock issued已发行股票capital stock outstanding现有股本capital stock paidup实收资本capital stock preferred优先股票capital stock premium股本溢价capital stock subscription receivable应收认缴股本capital stock tax股本税capital stook unissued未发股本capital stock unpaid未交股本，未付股款capital structure资本结构capital structure decision资本构成决策capital structure ratio资本结构比率capital subscription认购资(股)本capital sum本金，资本总额capital surplus资本公积金，资本盈余capital surplus reserve资本盈余准备capital surplus statement资本盈余表capital tax资本税capital to debt ratio资本对债务比率capital transaction资本交易capital transaction account资本交易账户capital transfer资本转移capital transfer tax资本转让税capital turnover资金周转capital turnover point资本回收点capital uncalled未收资本capital value资本价值capital verification report验资报告书capital watering资本掺水capital widening资本扩大capitalist n．股东capitalize v．变成资本capitalized cost资本化费用capitalized interest资本化的利息capitalized surplus公积金under capitalized投资不足，资本化不足capitalization n．资本化capitalization issue资本化股票发行capitalization of corporation公司资本构成capitalization of earning盈利能力的资本化capitalization of earnings收入资本化capitalization of income收益资本化，收入资本化capitalization of interest利息资本化capitalization of reserves公积金资本化capitalization rate资本化率undercapitalization投资不足under capitalization资本不足，资本过少