capital gain distribution

例句：

1. 1. The company's board of directors is considering a capital gain distribution to shareholders.
   该公司董事会正在考虑向股东分配资本收益。
2. 2. The financial advisor recommended a capital gain distribution for the client's portfolio.
   财务顾问建议为客户的投资组合分配资本收益。
3. 3. The government announced a new policy on capital gain distribution to encourage investment in small businesses.
   政府宣布了一项新的政策，以鼓励对小企业的投资。