book gain

简明释义

帐面利得

英英释义

例句

1.The accountant reported a book gain 账面收益 for the quarter due to increased sales.

会计报告称由于销售增加，本季度有了账面收益。

2.The property market is booming, leading to a book gain 账面收益 for homeowners.

房地产市场繁荣，导致房主获得了账面收益。

3.After selling my stocks, I realized a significant book gain 账面收益 on my investment.

在卖掉我的股票后，我意识到我的投资有了显著的账面收益。

4.Investors often look at book gain 账面收益 to assess the performance of their portfolios.

投资者通常查看账面收益来评估他们投资组合的表现。

5.He was excited about his book gain 账面收益 until he realized it was only on paper.

他对自己的账面收益感到兴奋，直到他意识到这只是纸上的数字。

作文

In the world of finance and investments, understanding various terms is crucial for making informed decisions. One such term that often comes up is book gain. A book gain refers to the increase in the value of an asset as recorded on a company's balance sheet or an investor's portfolio. This term is particularly important for investors who want to track their performance over time and understand the unrealized profits they hold. To illustrate, consider an investor who purchases shares of a company at $50 each. If the price of those shares rises to $70, the book gain would be $20 per share. However, this gain is only 'on the books' and has not been realized until the investor sells the shares. This distinction between realized and unrealized gains is vital. Realized gains occur when an asset is sold for a profit, while unrealized gains, like book gain, remain theoretical until that point. The concept of book gain plays a significant role in financial reporting. Companies often report their assets at fair market value, which can lead to fluctuations in reported earnings based solely on changes in asset values. For instance, if a company holds real estate that appreciates significantly, its book gain could enhance its perceived financial health, even if the property has not been sold. This can influence stock prices and investor sentiment, highlighting the importance of understanding this term within the broader context of financial analysis. Moreover, book gain can impact tax liabilities. In many jurisdictions, taxes are only applied to realized gains, meaning that investors can hold onto their assets and benefit from the increase in value without incurring immediate tax consequences. This can incentivize long-term investment strategies, encouraging investors to retain assets that appreciate over time. However, it also means that investors need to be aware of how much book gain they have accumulated, as it can affect their future tax situations when they decide to sell. Additionally, understanding book gain is essential for assessing overall investment strategy. Investors may choose to diversify their portfolios to manage risk, but they must also keep an eye on the book gain across different assets. A well-balanced portfolio will consider both realized and unrealized gains, ensuring that the investor is not overly reliant on one type of asset. In conclusion, the term book gain encapsulates a critical aspect of financial literacy, particularly for investors. It represents the potential profit that exists on paper, serving as a reminder of the difference between what is realized and what remains theoretical. By understanding book gain, investors can make more informed decisions about when to sell their assets and how to manage their portfolios effectively. As the financial landscape continues to evolve, grasping concepts like book gain will remain integral to achieving long-term financial success.

在金融和投资的世界中，理解各种术语对于做出明智的决策至关重要。其中一个常常出现的术语是账面收益。账面收益指的是资产在公司资产负债表或投资者投资组合上记录的价值增加。这个术语对希望跟踪其表现并了解所持未实现利润的投资者尤为重要。举个例子，考虑一位以每股50美元的价格购买公司股票的投资者。如果这些股票的价格上涨到70美元，账面收益将是每股20美元。然而，这种收益仅存在于“账面上”，在投资者出售股票之前并没有实现。这种实现与未实现收益之间的区别至关重要。实现收益发生在资产以利润出售时，而未实现收益，如账面收益，在这一点之前仍然是理论上的。账面收益的概念在财务报告中起着重要作用。公司通常以公允市场价值报告其资产，这可能导致仅基于资产价值变化的报告收益波动。例如，如果一家公司持有的房地产大幅增值，其账面收益可能增强其财务健康的感知，即使该物业尚未出售。这可能影响股价和投资者情绪，突显了在更广泛的财务分析背景下理解这个术语的重要性。此外，账面收益也会影响税务责任。在许多司法管辖区，税收仅适用于实现的收益，这意味着投资者可以持有资产并从价值增加中受益，而无需承担即时税务后果。这可以激励长期投资策略，鼓励投资者保留随时间增值的资产。然而，这也意味着投资者需要关注他们积累的账面收益，因为这可能会影响他们未来的税务情况，尤其是在决定出售时。此外，理解账面收益对于评估整体投资策略至关重要。投资者可能会选择分散其投资组合以管理风险，但他们也必须关注不同资产的账面收益。一个良好平衡的投资组合将考虑实现和未实现收益，确保投资者不会过于依赖某一种资产。总之，术语账面收益概括了金融素养的一个关键方面，尤其是对于投资者而言。它代表了存在于纸面上的潜在利润，提醒人们实现与理论之间的区别。通过理解账面收益，投资者可以更明智地决定何时出售资产以及如何有效管理其投资组合。随着金融环境的不断演变，掌握像账面收益这样的概念将继续对实现长期财务成功至关重要。