“return of capital”的概念、定义、翻译、参考文献-科学参考

单词	return of capital
释义	return of capital Encyclopedia 工学工程经济学释 return of capital资本回收广义上泛指在投资项目中回收初始投入资本的行为，如对子公司、合营企业、联营企业投资的撤回或股份的减持，处置固定资产、无形资产或其他长期资产时对应的账面价值部分，所持债券或对外贷款在到期时收到的本金部分等。在完成资本回收后，继续回收的资金即构成该项投资的收益。
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