And the future capital gains can be expressed in terms of dividend, net profit, profit before interest and tax, and net cash flow, etc.

企业未来资本收益可用股利、净利润、息税前利润和净现金流量等表示。

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The 6 aspects are: the base of structure, the definition of operation activity, the main idea of operation activity of cash flow, about income tax, dividend and interest, form of cash flow statement.

从编制基础、经营活动的定义、经营活动现金流量的主要内容、所得税、股利和利息、现金流量表的格式等六个方面对我国现行现金流量表准则进行思考并提出改进对策。

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Companies should be allowed to deduct dividend payments from their taxable income just like interest payments are deductible, and there should be one flat tax rate for interest and dividend income.

FORBES: Tax Code Rewards Debt, Penalizes Dividends

Then there will most likely be a hike in dividend and interest income tax rates as well as capital gains.

FORBES: Who's Afraid Of The Fiscal Cliff?

His proposal scraps the entire existing code, including capital gains, interest and dividend income, the estate tax, and the payroll tax that funds Social Security and Medicare.

FORBES: Dial 9-9-9: The Most Exciting Policy Proposal Of The Presidential Election Campaign