capital gain

• 出售资本资产（如股票、债券或房地产）时，售价高于购入成本所获得的收益。

The profit realized from the sale of a capital asset, such as stocks, bonds, or real estate, where the selling price exceeds the purchase price.

1. Profit from asset saleB2formal

   The profit realized when an asset, such as stocks, real estate, or bonds, is sold for a higher price than its purchase cost.

   资本利得

   • He reported a significant capital gain from selling his shares.
   • The tax rate on long-term capital gains is lower than on short-term ones.
   • She calculated her capital gain after selling the investment property.

2. Taxable financial increaseB2formal

   The increase in value of an asset that is subject to taxation when the asset is sold.

   资本利得

   • The government revised the rules for reporting capital gains.
   • You must declare any capital gain on your annual tax return.
   • Losses can offset capital gains to reduce your tax liability.