The finance is the activity of capital investment and income shares and its specific economic interest relation at the process of business operation.

财务是指企业生产经营过程中资金的投入与收益活动及其所形成的特定的经济利益关系。

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Also deductible are investment interest, but only to the extent of investment income and trade or business interest (subject to the passive activity loss rules).

FORBES: Would Be Developer Tripped Up By Interest Tracing Rules

Whereas an old-style trust pays out only investment income (dividends and interest) to "income" beneficiaries, a TRU pays them a fixed percentage of its value annually--typically 3% to 5%.

FORBES: New Cash From Old Trusts

As we discussed in Part 1, interest and dividends and other investment type income is not earned in the ordinary course of say, a dental practice.

FORBES: Overview Of The New 3.8% Investment Income Tax, Part 2: Passive Activities