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1·The fund makes dividend or capital gain distributions.

该基金进行股息或资本收益分配。

2·Capital gain should be charged tax.

资本盈余应交税。

3·It is a tendency to collect capital gain tax in the long run.

从长远来看，我国开征资本利得税是大势所趋。

4·Much of this capital gain never crystallised, it was not converted into cash.

这些资本收益的大部分从未露过真身，因为它们可不能被转成现金。

5·Gain realized upon the sale of the ISO stock may be taxed as capital gain.

争取实现在出售股票的ISO可作为资本增益税。

6·Capital operation is the main way for capital gain and enterprise expanding.

企业资本运营是实现资本增值的重要手段，是企业发展壮大的主要途径。

7·If the fund sells securities that have increased in price, the fund has a capital gain.

如果基金抛售了价格上升的证券，则基金得到了资本增益。

8·What would my estimated capital gain tax liability be if I sold certain investments?

卖出某些资产后估计的资本收益税额是多少？

9·In such an event, bond prices can be expected to rise, giving bondholders a capital gain.

在这种情况下，债券价格有望上升，使债券持有人获得资本增值。

10·Yes, you can only realize the capital gain in cash if only and when you sell the apartment.

是的，但只有当您卖掉房子时，您才能实现现金的盈利。