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Listen to a Business English Dialogue About Capital gains taxes Amelia: Hi Samuel, do you understand how capital gains taxes work? Samuel: Yes, Amelia. Capital gains taxes are taxes paid on the profits earned from selling assets like stocks, bonds,…

Listen to a Business English Dialogue About Capital gains or losses Brooklyn: Hey Ryan, do you know what capital gains or losses are? Ryan: Hi Brooklyn, yes, capital gains are the profits made from selling assets like stocks or real…

Listen to a Business English Dialogue About Capital flight Maya: Hi Jerry, have you heard about capital flight in finance? I’ve seen the term, but I’m not entirely sure what it means. Jerry: Hey Maya, capital flight refers to the…

Listen to a Business English Dialogue About Capital consumption allowance Ava: Hey Douglas, have you heard about capital consumption allowance? Douglas: Yes, Ava. Capital consumption allowance refers to the amount of capital depreciation that occurs during a specific period of…

Listen to a Business English Dialogue About Capital builder account Katherine: Hey Aaron, have you heard about capital builder accounts? Aaron: Hi Katherine, yes, I have. They’re investment accounts designed to help individuals build their capital over time. Katherine: That’s…

Listen to a Business English Dialogue About Capital asset pricing model Willow: Hey Austin, have you ever heard of the Capital Asset Pricing Model (CAPM)? Austin: Yeah, I’ve heard of it. It’s a model used to determine the expected return…

Listen to a Business English Dialogue About Capacity utilization rate Madison: Hey Benjamin, have you heard of something called capacity utilization rate in finance? Benjamin: No, I haven’t. What is it? Madison: Capacity utilization rate is a measure of how…

Listen to a Business English Dialogue About Call risk Leah: Hi James, have you ever heard of call risk in finance? James: Hey Leah! Yes, call risk refers to the possibility that a bond issuer may redeem or “call” the…

Listen to a Business English Dialogue About Call premium Riley: Hi Nathaniel, have you heard about call premium in business and finance? Nathaniel: Yes, Riley. A call premium is the price paid by the issuer of a callable bond to…

Listen to a Business English Dialogue About Call option Naomi: Hey Patrick, do you know what a call option is? Patrick: Yes, Naomi, a call option is a financial contract that gives the buyer the right, but not the obligation,…