earnings and profitsglossary / EARNINGS AND PROFITS, 收入和利润 earnings and profits收入和利润 税法上的概念，指法人纳税人用以分配股息、红利给其股东的经济能力。 词条贡献者 译者张文，国际知名商学院金融专业，擅长翻译各种与结构性融资及衍生品诉讼相关的法律文件。
earnings and profits EARNINGS AND PROFITS earnings and profits. Corporations. In corporate taxation, the measure of a corporation’s economic capacity to make a shareholder distribution that…
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