undistributed capital gain dividends

简明释义

未分配资本利得股息

英英释义

Undistributed capital gain dividends refer to the portion of a mutual fund's or investment company's earnings that come from capital gains on the sale of assets, which are not distributed to shareholders but are instead retained within the fund for reinvestment.

未分配的资本收益红利是指共同基金或投资公司的收益中来自资产出售的资本收益部分,这部分收益没有分配给股东,而是留在基金内进行再投资。

例句

1.Many investors reinvest their undistributed capital gain dividends 未分配的资本收益红利 to take advantage of compound growth.

许多投资者将他们的未分配的资本收益红利再投资,以利用复利增长。

2.The mutual fund reported a high amount of undistributed capital gain dividends 未分配的资本收益红利 this year, which could benefit investors in the long run.

这只共同基金今年报告了大量的未分配的资本收益红利,这可能会在长期内惠及投资者。

3.The company's annual report highlighted the increase in undistributed capital gain dividends 未分配的资本收益红利 compared to the previous year.

公司的年度报告强调了与去年相比,未分配的资本收益红利的增加。

4.The financial advisor explained how undistributed capital gain dividends 未分配的资本收益红利 can affect the overall return on investment.

财务顾问解释了未分配的资本收益红利如何影响整体投资回报。

5.Investors should be aware of the tax implications of undistributed capital gain dividends 未分配的资本收益红利 when filing their returns.

投资者在报税时应注意未分配的资本收益红利的税务影响。

作文

Understanding financial terminology is crucial for anyone looking to navigate the complexities of investment and taxation. One such term that often comes up in discussions about mutual funds and investment trusts is undistributed capital gain dividends. These are dividends that a fund has earned from the sale of securities but has not yet distributed to its shareholders. This can be an important concept for investors to grasp, as it directly impacts their tax obligations and overall investment strategy.When a mutual fund sells securities at a profit, it generates what is known as a capital gain. These gains are typically realized when the fund manager decides to sell an asset for more than its purchase price. The fund can choose to distribute these gains to its shareholders in the form of dividends. However, if the fund retains these gains instead of distributing them, they are classified as undistributed capital gain dividends. This retention can occur for various reasons. For instance, the fund may want to reinvest the profits back into the fund to purchase additional securities, thereby potentially increasing the future value of the fund. Alternatively, the fund might be managing its distributions to minimize tax implications for its shareholders. Since capital gains are taxed differently than ordinary income, a fund may opt to retain these gains to allow for tax-efficient growth. For investors, understanding undistributed capital gain dividends is essential because it affects how much tax they will owe on their investments. When these dividends are eventually distributed, they are taxed as capital gains. If an investor holds shares in a mutual fund that has significant undistributed capital gain dividends, they might face a higher tax bill in the year those dividends are distributed, even if they did not receive any cash payments during that time. Moreover, knowing about undistributed capital gain dividends can help investors make more informed choices regarding their investment strategies. For example, investors who are in a lower tax bracket might prefer funds that distribute dividends regularly, while those in higher tax brackets may benefit from funds that retain earnings to defer taxes. This knowledge can influence an investor's decision-making process, especially when considering the long-term implications of their investment choices.In conclusion, undistributed capital gain dividends represent a key aspect of mutual fund operations and investment taxation. By understanding this term and its implications, investors can better manage their portfolios and prepare for potential tax liabilities. It is advisable for investors to stay informed and consult with financial advisors to navigate these complexities effectively. Knowledge is power in the world of investing, and grasping terms like undistributed capital gain dividends can lead to more strategic financial decisions.

理解金融术语对任何希望驾驭投资和税收复杂性的人来说都是至关重要的。在有关共同基金和投资信托的讨论中,常常会提到一个术语,即未分配资本收益红利。这些是基金通过出售证券所赚取的红利,但尚未分配给其股东。这对于投资者来说是一个重要的概念,因为它直接影响他们的税务义务和整体投资策略。当共同基金以盈利的方式出售证券时,会产生所谓的资本收益。当基金经理决定以高于购买价格的价格出售资产时,这些收益通常是实现的。基金可以选择将这些收益以红利的形式分配给其股东。然而,如果基金保留这些收益而不进行分配,则它们被归类为未分配资本收益红利。这种保留可能出于多种原因。例如,基金可能希望将利润再投资回基金,以购买更多的证券,从而潜在地增加基金的未来价值。或者,基金可能正在管理其分配,以减少对其股东的税收影响。由于资本收益与普通收入的税收方式不同,基金可能选择保留这些收益,以便实现税收高效增长。对于投资者来说,理解未分配资本收益红利至关重要,因为它影响他们在投资上需缴纳的税款。当这些红利最终分配时,它们将作为资本收益征税。如果投资者持有具有显著未分配资本收益红利的共同基金,他们可能会面临在那些红利分配的年度中,即使他们没有收到任何现金支付,也会遭遇更高的税单。此外,了解未分配资本收益红利可以帮助投资者做出更明智的投资选择。例如,处于较低税率的投资者可能更喜欢定期分红的基金,而处于较高税率的投资者可能会从保留收益的基金中受益,以延迟税收。这一知识可以影响投资者的决策过程,尤其是在考虑其投资选择的长期影响时。总之,未分配资本收益红利代表了共同基金运作和投资税收的关键方面。通过理解这个术语及其影响,投资者可以更好地管理自己的投资组合,并为潜在的税务负担做好准备。建议投资者保持信息灵通,并咨询财务顾问,以有效应对这些复杂性。在投资世界中,知识就是力量,掌握像未分配资本收益红利这样的术语可以导致更具战略性的财务决策。

相关单词

undistributed

undistributed详解:怎么读、什么意思、用法

dividends

dividends详解:怎么读、什么意思、用法