unrealized gain or loss

简明释义

未实现净损益

英英释义

例句

1.The accountant explained how unrealized gain or loss can affect the company's financial statements.

会计解释了未实现收益或损失如何影响公司的财务报表。

2.At the end of the fiscal year, we need to report our unrealized gain or loss on securities held.

在财政年度结束时，我们需要报告我们持有证券的未实现收益或损失。

3.When the market crashes, many people experience a sudden drop in unrealized gain or loss.

当市场崩溃时，许多人会突然经历未实现收益或损失的下降。

4.The stock market has been volatile, leading to significant unrealized gain or loss in many investors' portfolios.

股市波动剧烈，导致许多投资者的投资组合中出现了显著的未实现收益或损失。

5.Investors are often concerned about the unrealized gain or loss in their real estate holdings.

投资者通常关心他们房地产资产中的未实现收益或损失。

作文

In the world of finance and investment, understanding the concept of unrealized gain or loss is crucial for both individual investors and institutional entities. An unrealized gain or loss refers to the increase or decrease in the value of an asset that has not yet been sold. This means that while the asset may have appreciated or depreciated in value, the investor has not yet realized this change through a sale. For instance, if an investor purchases shares of a company at $100 each, and the market price rises to $150, the investor has an unrealized gain of $50 per share. Conversely, if the market price falls to $80, the investor faces an unrealized loss of $20 per share.The significance of unrealized gains and losses extends beyond mere numbers on a balance sheet. They play a vital role in influencing an investor's financial decisions and overall strategy. Investors often hold onto assets with unrealized gains in hopes of further appreciation, while those with unrealized losses may face tough choices about whether to sell and realize the loss or hold on in anticipation of a market rebound.One of the key aspects of unrealized gains or losses is their impact on an investor's psychological state. The tendency to hold onto losing investments, known as the disposition effect, can lead individuals to avoid realizing losses due to the emotional pain associated with it. On the other hand, seeing unrealized gains can create a false sense of security, leading investors to take on excessive risk. This psychological factor illustrates that finance is not merely about numbers; it is also deeply intertwined with human behavior.Moreover, the treatment of unrealized gains and losses in accounting and taxation cannot be overlooked. Generally accepted accounting principles (GAAP) require businesses to report unrealized gains or losses in their financial statements, which can significantly affect the perceived financial health of a company. For example, a company holding a large portfolio of stocks may show substantial unrealized gains, which can enhance its attractiveness to investors despite the fact that these gains are not cash in hand. Tax implications also arise since unrealized gains are typically not taxed until they are realized. This creates a scenario where investors might delay selling assets to avoid taxation, further complicating their financial strategies.In conclusion, grasping the concept of unrealized gains or losses is essential for anyone involved in investing or finance. They are not just theoretical constructs but practical realities that influence decision-making, emotional well-being, and financial reporting. As investors navigate the complexities of the market, recognizing the implications of unrealized gains and losses can help them make more informed choices, ultimately leading to better financial outcomes. Understanding this concept empowers investors to approach their portfolios with a clearer perspective, balancing the potential for profit against the risks of loss, and making decisions that align with their long-term financial goals.

在金融和投资的世界中，理解未实现的收益或损失这一概念对个人投资者和机构实体至关重要。未实现的收益或损失是指资产价值的增加或减少，但尚未出售。这意味着虽然资产可能已经升值或贬值，但投资者尚未通过销售实现这种变化。例如，如果一位投资者以每股100美元的价格购买公司的股票，而市场价格上涨到150美元，那么该投资者每股就有50美元的未实现收益。相反，如果市场价格跌至80美元，投资者将面临每股20美元的未实现损失。未实现的收益和损失的重要性不仅仅体现在资产负债表上的数字上。它们在影响投资者的财务决策和整体策略方面发挥着重要作用。投资者通常会持有具有未实现收益的资产，以期进一步升值，而那些面临未实现损失的投资者则可能面临艰难的选择：是卖出以实现损失，还是继续持有，期待市场回暖。未实现收益或损失的一个关键方面是它们对投资者心理状态的影响。持有亏损投资的倾向，被称为处置效应，可能导致个人因与实现损失相关的情感痛苦而避免实现损失。另一方面，看到未实现收益可能会产生一种虚假的安全感，导致投资者承担过多的风险。这种心理因素表明，金融不仅仅是数字；它还与人类行为密切相关。此外，未实现收益和损失在会计和税收中的处理也不容忽视。公认的会计原则（GAAP）要求企业在财务报表中报告未实现收益或损失，这可能显著影响公司被认为的财务健康状况。例如，一家公司持有大量股票组合，可能显示出可观的未实现收益，这可以增强其对投资者的吸引力，尽管这些收益并不是实际现金。税收影响也随之而来，因为未实现收益通常在实现之前不会被征税。这就造成了一种情形，即投资者可能会推迟出售资产以避免纳税，从而进一步复杂化他们的财务策略。总之，掌握未实现收益或损失的概念对于任何参与投资或金融的人来说都是必不可少的。它们不仅仅是理论构想，而是影响决策、情感健康和财务报告的实际现实。当投资者在市场的复杂性中导航时，认识到未实现收益和损失的含义可以帮助他们做出更明智的选择，最终实现更好的财务结果。理解这一概念使投资者能够以更清晰的视角看待他们的投资组合，在利润潜力与损失风险之间取得平衡，并做出与其长期财务目标一致的决策。