Sally:Have you finished my accounts yet? I sent you all the paperwork three weeks ago.
莎莉:你算好我的帳目沒？我三個星期之前已經把文件都寄給你了。
Damien:Well, almost but I've still got some work to do on your investments and your real estate.
達米安:嗯，差不多算好了，但你的投資和房地產還須做點工夫。
Sally:What's the problem?
莎莉:有甚麼問題嗎？
Damien:There's no problem, but you sold some shares during the financial year at quite a profit and you also made a lot of money on the apartment you sold. Those were capital gains.
達米安:沒有問題，不過，這個財政年度你賣了些股票，利潤不少；而你出售的公寓套房，更賺了很多錢。這些都是資本利益。
Sally:So what are you trying to do?
莎莉:你準備怎麼辦？
Damien:We'll I'm working on how I can minimize the capital gains tax you're going to have to pay on the money you made from the sale of those assets.
達米安:你出售那些資產，賺到的錢須付資本利得益；我在設法盡量把稅款減少。
達米安談到莎莉買賣股票等所獲利潤：Those were capital gains。Capital gain一般譯做「資本利益」，指出售股票、房地產等賺得的利潤，通常要納稅；但私人汽車、家庭用品等轉讓假如獲利，不必繳付資本利益稅：Gains from the sale of privately-owned cars and household goods are exempt from capital gains tax。資產持有期長，利益稅率多會較低：Tax rates tend to favor long-term capital gains。出售資產有時會虧損，這叫做capital loss。資本虧損可用以減輕稅務負擔，例如可減輕資本利益稅：A capital loss can be used to reduce tax liability. For instance, it can be deducted from a capital gain。「房地產」是real estate。這是個不可數名詞(uncountable noun)，不可冠以a或an，也沒有複數形式，英式英文多稱為property，例如：He has a lot of property/real estate in Taipei（他在臺北有大量房地產）。
Real estate是不動產，股票、現金、珠寶等動產，則叫personal estate或personal property，例如：His personal estate consists mainly of shares worth US$200,000（他的動產主要是股票，價值二十萬美元）。會計師一般會利用法律漏洞，幫助顧客把稅款減低，這叫做tax avoidance（避稅），是合法的；假如虛報資料以求減稅，那叫做tax evasion（逃稅），則是非法的：Tax avoidance is not illegal, while tax evasion is。
