cost basis

简明释义

成本基础，成本基数

英英释义

例句

1.If you inherited shares, your cost basis 成本基础 is usually the market value at the time of inheritance.

如果你继承了股票，你的成本基础 成本基础通常是继承时的市场价值。

2.The IRS requires you to report your cost basis 成本基础 for tax purposes.

国税局要求你为税务目的报告你的成本基础 成本基础。

3.To accurately track your investments, keep detailed records of your cost basis 成本基础 for each purchase.

为了准确追踪你的投资，详细记录每笔购买的成本基础 成本基础。

4.When you sell your stocks, it's important to calculate your cost basis 成本基础 to determine your capital gains.

当你出售股票时，计算你的成本基础 成本基础以确定你的资本收益是很重要的。

5.The cost basis 成本基础 of mutual funds can be more complicated due to reinvested dividends.

由于再投资的红利，互惠基金的成本基础 成本基础可能更复杂。

作文

Understanding the concept of cost basis is crucial for anyone involved in investing or trading financial assets. The term refers to the original value of an asset, which is used to determine capital gains or losses when the asset is sold. In simpler terms, cost basis represents the total amount of money that an investor has invested in a particular asset, including any associated costs such as commissions and fees. This concept becomes particularly important during tax season, as it directly impacts how much tax an individual may owe on their investment profits.For example, suppose an investor purchases 100 shares of a company at $10 per share, with a transaction fee of $50. In this case, the cost basis would be calculated as follows: (100 shares x $10) + $50 = $1,050. If the investor later sells those shares for $15 each, the total sale proceeds would be 100 shares x $15 = $1,500. To calculate the capital gain, the investor would subtract the cost basis from the sale proceeds: $1,500 - $1,050 = $450. This $450 is the profit that would be subject to capital gains tax.It is essential to keep accurate records of the cost basis for each investment. This includes not just the purchase price but also any adjustments made over time, such as stock splits, dividends reinvested, or additional purchases of the same asset. Failing to track these changes can lead to inaccurate reporting and potential issues with tax authorities.Additionally, different methods of calculating cost basis can be applied, such as First-In-First-Out (FIFO), Last-In-First-Out (LIFO), or Specific Identification. Each method can yield different results regarding capital gains or losses, so investors must choose the one that best aligns with their financial strategy and tax situation.In conclusion, understanding cost basis is vital for investors. It not only helps in determining the profitability of investments but also plays a significant role in tax calculations. By keeping meticulous records and understanding the various methods of calculating cost basis, investors can make informed decisions that enhance their financial outcomes. As the saying goes, knowledge is power, and in the world of investing, knowing your cost basis can empower you to maximize your returns while minimizing your tax liabilities.

理解成本基础的概念对于任何参与投资或交易金融资产的人来说都是至关重要的。这个术语指的是资产的原始价值，用于确定资产出售时的资本收益或损失。简单来说，成本基础代表投资者在特定资产中投资的总金额，包括任何相关费用，如佣金和手续费。在税务季节，这个概念变得尤为重要，因为它直接影响个人在投资利润上可能欠缴的税款。例如，假设一位投资者以每股10美元的价格购买了100股某公司的股票，并支付了50美元的交易费用。在这种情况下，成本基础的计算如下：（100股×10美元）+50美元=1050美元。如果投资者后来以每股15美元的价格出售这些股票，则总销售收入将为100股×15美元=1500美元。为了计算资本收益，投资者需要从销售收入中减去成本基础：1500美元-1050美元=450美元。这450美元是将要征收资本利得税的利润。准确记录每项投资的成本基础至关重要。这不仅包括购买价格，还包括随时间推移所做的任何调整，例如股票拆分、再投资的股息或同一资产的额外购买。如果未能跟踪这些变化，可能会导致申报不准确，从而引发与税务机关的潜在问题。此外，可以应用不同的方法来计算成本基础，例如先进先出（FIFO）、后进先出（LIFO）或特定识别法。每种方法在资本收益或损失方面可能产生不同的结果，因此投资者必须选择最符合其财务策略和税务状况的方法。总之，理解成本基础对投资者至关重要。它不仅有助于确定投资的盈利能力，还在税务计算中发挥重要作用。通过保持细致的记录并理解各种计算成本基础的方法，投资者可以做出明智的决策，从而提升他们的财务成果。正如谚语所说，知识就是力量，而在投资的世界里，了解你的成本基础可以使你最大化回报，同时最小化税负。