二、资本帐户(capital account) 1、长期资本项目(long-term capital account) 2、短期资本项目(short-term capital account) 三、平衡项目(balancing account) 是为了平衡经常项目与资本项目“缺口”而设...
权威例句
1.
In a taxable account, net long-term capital gains are taxed at a rate lower than the ordinary income-tax rate for withdrawals from tax-deferred retirement plans.
WSJ: How to Make Your Retirement Savings Last
2.
Selling out of losing investments inside of a taxable account allows you to realize both short-term and long-term capital losses, which you can use to offset gains for tax purposes.
FORBES: Magazine Article
3.
Long-term capital gains and qualified dividends are taxed at lower rates than interest earned on a bank account (if any these days) or wages from a job.
FORBES: Marginal Tax Rates Matter More Than Average Tax Rates