capitalisation
含义: The total market value of a company's outstanding shares; more broadly, the provision of capital to a business or the recording of an expenditure as an asset rather than an expense.
Market capitalisation ('market cap') is the most common usage, calculated by multiplying the share price by the total number of shares outstanding. Companies are classified as large-cap, mid-cap, or small-cap based on this figure. In accounting, capitalisation means treating a cost as an asset on the balance sheet rather than expensing it immediately — for example, capitalising development costs. American English spells it 'capitalization.' Common collocations include 'market capitalisation,' 'total capitalisation,' 'capitalisation rate,' and 'under-capitalised.'
例句
- The company's market capitalisation surpassed fifty billion pounds following the announcement of the merger. 合并消息公布后,该公司的市值突破了五百亿英镑。La capitalización bursátil de la empresa superó los cincuenta mil millones de libras tras el anuncio de la fusión.合併発表を受けて、同社の時価総額は500億ポンドを超えた。합병 발표 이후, 동사의 시가총액은 500억 파운드를 넘어섰다.
- The auditors questioned whether the firm had properly capitalised its research and development expenditure. 审计人员质疑该公司是否正确地将其研发支出进行了资本化处理。Los auditores cuestionaron si la empresa había capitalizado correctamente sus gastos de investigación y desarrollo.監査人は、同社が研究開発費を適切に資産計上していたかどうかを疑問視した。감사인은 해당 기업이 연구개발비를 적절하게 자산화했는지 의문을 제기했다.
- Small-cap stocks, those with a capitalisation below two billion, tend to be more volatile than their larger counterparts. 小盘股——即市值低于二十亿的股票——往往比大盘股波动性更大。Los valores de pequeña capitalización, aquellos con una capitalización inferior a dos mil millones, tienden a ser más volátiles que sus homólogos de mayor tamaño.小型株——時価総額が20億ポンド未満のもの——は大型株よりも価格変動が激しい傾向がある。소형주—시가총액이 20억 파운드 미만인 종목—는 대형주에 비해 변동성이 큰 경향이 있다.
发音
用法指南
语境: finance, accounting, business
语气: neutral
起源与历史
From 'capitalise,' from French capitaliser, from capital (principal sum, stock), from Late Latin capitālis (of the head, chief), from Latin caput (head). The financial sense developed in the 18th century.
文化背景
Era: Modern
Generation: All ages
Social background: Universal
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