Capital Gain
资本利得
资本利得是资本所得的一种，它是指纳税人通过出售诸如房屋、机器设备、股票、债券、 商誉、商标和专利权等资本项目所获取的毛收入，减去购入价格以后的余额。
Capital gain is an economic concept defined as the profit earned on the sale of an asset which has increased in value over the holding period. An asset may include tangible property, a car, a business, or intangible property such as shares.