翻译来自 InvestorWords.com 的 Term of the day（2012/11/21）

capital gain

The amount by which an asset’s selling price exceeds its initial purchase price.
A realized capital gain is an investment that has been sold at a profit.
An unrealized capital gain is an investment that hasn’t been sold yet but would result in a profit if sold.
Capital gain is often used to mean realized capital gain.
For most investments sold at a profit, including mutual funds, bonds, options, collectibles, homes, and businesses,
the IRS is owed money called capital gains tax. opposite of capital loss.

资本利得

资产出售价格超过购入价格的部分。
已实现的资本利得，是一项已经出售并获得了收益的投资。
未实现的资本利得，是一项尚未出售但只要出售就能获得收益的投资。
资本利得惯于用来表示已实现的资本利得。
对于大多数出售获利的投资，包括共同基金、债券、期权、收藏品、房产和商业，
应给予美国国税局的那部分钱叫做资本利得税。资本损失 的反义词。