单词 | Capital loss |
释义 | 資本損失 A loss made on the disposal of a capital asset when the asset is sold for an amount less than its book value. A capital loss is contrasted with a revenue loss, which is a loss from ordinary business operations. See also Asset; Capital; Capital gain. 在處置某資本資產時,當以低於帳面價值出售該資產而產生的損失。資本損失有別於收入損失,後者為一般業務營運上的損失。另見 Capital; Capital gain。 |
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