capitalise
含义: To take advantage of an opportunity or situation for one's own benefit. In financial contexts, to convert into or provide with capital, or to record an expenditure as an asset rather than an expense.
Capitalise has three distinct uses. The most common in general English is 'capitalise on' — to exploit a favourable situation: 'capitalise on the opponent's mistakes.' In accounting, capitalise means to treat a cost as a long-term asset on the balance sheet rather than an immediate expense. In publishing, it simply means to write in capital letters. Context almost always makes the intended meaning clear, but the 'exploit an advantage' sense dominates in journalism.
例句
- The opposition sought to capitalise on the government's handling of the crisis. 反对党试图利用政府在危机处理上的失误大做文章。La oposición intentó capitalizar la gestión gubernamental de la crisis.野党は政府の危機対応につけ込もうとした。야당은 정부의 위기 대응에 편승하여 이득을 취하려 했다.
- The company elected to capitalise the development costs rather than expense them in the current financial year. 该公司选择将开发成本资本化,而非将其计入当前财务年度的费用。La empresa optó por capitalizar los costes de desarrollo en lugar de imputarlos como gasto en el ejercicio en curso.会社は開発費用を当会計年度の経費として計上するのではなく、資産化することを選択した。회사는 개발 비용을 당해 회계연도의 경비로 처리하지 않고 자산화하기로 선택했다.
- Well-capitalised banks were better able to weather the economic downturn. 资本充足的银行更能经受住经济低迷的考验。Los bancos bien capitalizados estaban mejor preparados para capear la recesión económica.十分な自己資本を持つ銀行は経済の低迷をより良く乗り切ることができた。충분한 자기자본을 보유한 은행들이 경기 침체를 더 잘 견딜 수 있었다.
发音
用法指南
语境: journalism, professional, academic
语气: neutral
起源与历史
From capital, via French from Latin capitalis (of the head), from caput (head). The financial sense developed in the 19th century; 'capitalise on' (to exploit) emerged in the early 20th century.
文化背景
Era: Modern
Generation: All ages
Social background: Universal
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