英文词汇：capital gains distribution

基本解释：

中文含义： 资本利得分配

英语词性： noun

美式音标： [ˈkæpɪtl geɪnz ˌdɪstrɪˈbjuʃən]

同义词： capital gains payout, capital gains dividend

易混淆词： capital gains tax （资本利得税）

双语例句：

1. The investor is eligible for capital gains distribution at the end of the year.
2. Capital gains distribution is subject to federal income tax.
3. 公司决定将90% 的资本利得分配给股东。
4. The company has decided to distribute 90% of its capital gains to shareholders.