[会计]?未实现增值
... 未实现收益 unrealized income 未实现增值 unrealized appreciation 未收溢价 uncollected premium ...
?要对末实现的增值
）要对末实现的增值（unrealized appreciation）进行征税是一回事；为了达到这一目的而设计一套可行的制度却又是另一回事。
If you die holding securities with an unrealized appreciation, the appreciation escapes income tax altogether.
FORBES: Buying shelter
Yes, we figure in the tax on distributed capital gains but not on the unrealized appreciation in the fund's shares.
FORBES: How We Find The Very Best
Many companies still offer employer stock in 401(k) plans because of a tax preference called net unrealized appreciation (NUA).
FORBES: The Riskiest Stock to Own: Your Employer's
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