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 双语律师Lorna,国际知名商学院金融专业,擅长翻译涉及金融创新和金融科技领域的法律文件。
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…