| 单词 | Capital |
| 释义 | 資金／資本 1. In a general business or mercantile sense, the assets with which a business is carried on; the funds provided by lenders and by owners to run a business. 2. One of the factors of production, being a commodity used in the production of other goods and services. Capital is described as ‘real’ when it consists of machines, factories and stock of raw materials. Real capital may be divided into fixed capital, floating or circulating capital, specific capital and non-specific capital. 3. In relation to share capital, the money subscribed for the shares of a company, or what is represented by that money: Verner v General and Commercial Investment Trust [1894] 2 Ch 239. 4. In a limited company, that portion of the total equity provided by shareholders which may be returned upon complying with formalities governing the act of incorporation. 5. Personal savings available for any purpose. See also Loan capital; Share; Share capital. Taxation and revenue - 1. Total assets in business which is used for the production of profits. Expenditure used to set up a business or an organisation which yields a profit. An outlay of fund for the acquisition or improvement of a fixed asset which extends the life or increases the productivity of the asset. The word ‘capital’ is used in contradistinction to money raised for a temporary purpose and is not used in the restricted sense of wealth used reproductively in the company’s business: Agricultural Mortgage Corp Ltd v IRC [1975] 2 All ER 155. 2. The owner’s interest in the assets of a business, represented by the residual of total assets over total liabilities to external parties. Also known as ‘owner’s equity’. See also Allowable deduction. 1. 在一般商業或商務意義上，指業務運營的資產；貸款人和擁有人提供的資金，以運營業務。 2. 生產中的其中一項因素，即用於生產其他貨品及服務的商品。當資本包含機器、工場及原料存貨，則被稱為「實際」資本。實際資本可分為固定資本、浮動或流通資本、特定資本及非特定資本。 3. 就股本而言，指用作認購某公司股票的款項，或相當於該款項的東西：Verner v General and Commercial Investment Trust [1894] 2 Ch 239。 4. 於有限公司中，由股東提供的總股權的一部分，一經符合規管法團成立時的正式手續，即可退回股東。 5. 個人儲蓄，可作任何用途之用。另見 Loan capital; Share; Share capital。 徵稅及稅收 - 1.作生產利潤之用的業務總資產。開設業務或成立機構的，並帶來利潤的開支。用以收購或改善固定資產的資金支出，延長資產的壽命或提高資產的生產能力。「資本」一字有別於為臨時用途而籌集的款項，及不只限於在公司業務中用以再生產的財產。 2. 擁有人就其生意享有的資產權益，以總資產減去對外的總負債的剩餘差額表示。另稱「擁有人的權益」。另見 Allowable deduction。n. |
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