情報アイランド

「情報を制する者は世界を制す」をモットーに様々な情報を提供することを目指すブログです。現在はプログラミング関連情報が多めですが、投資関連情報も取り扱っていきたいです。

ディクテーションの実例225 原価基準について

原価基準について説明している下の動画でディクテーションをしてみました。

Cost Basis Basics
http://www.investopedia.com/video/play/cost-basis-basics/

下がディクテーションしてみた結果です。私はリスニング力が低いので聞き取れなかった部分もありました。そのような部分は?で表しています。また、リスニング力が低いため聞き間違えている部分も多いかと思います。

もし聞き間違えている部分を見付けたら、コメントで教えてくださるととてもありがたいです。


cost basis refers to the original value of a security you own. when you sell a stock, bond or mutual fund, you use the cost basis to determine your profit or loss which in turn affects the amount of tax you owe. multiple methods can determine one's cost basis. one of which is the first in first out method or fifo. that is, you start with the purchase price of the ? securities you acquired. ? bought 20 shares of xyz stock for $10 each in january of this year and then purchase 40 more xyz shares for $15 a piece in june. as a result, ? had a total of 60 shares in his possession. a few months later, he sold 30 shares for $25 each for a total of $750 in proceeds. using fifo, his cost basis will be $200 plus $150 which is $350. 20 of the 30 shares he sold are from the first batch he bought in january for $10 per share. the remaining 10 of the 30 shares he sold are from the second batch purchased for $15 each in june. in this case, ?'s net profit is $400 or $750 in proceeds minus the $350 cost basis. if ? plans ahead, he could instead use the specific identification method to reduce his taxes this year. when he sells his 30 shares, he could use the more expensive shares as his cost basis which is $15 per share form the second batch purchased in june. his cost basis will be $450. so, his profit for tax purposes will be $300 or $750 in proceeds minus $450 cost basis. consequently, he owes less to ?. investors can use still another method called average basis. ? will simply add up ? total cost of his purchased funds which is $200 in january plus $600 in june multiplied by 30 which is the number of shares he sold and divide by the total number of shares he acquired which is 60. therefore, his cost basis is $400. a number of factors beyond purchase price can affect one's cost basis. commissions and other transaction fees increase basis, while stock splits can decrease it.


難しめの単語や熟語の意味です。

  • cost basis・・・原価基準
  • plan ahead・・・前以て計画する
pizyumi
プログラミング歴19年のベテランプログラマー。業務システム全般何でも作れます。現在はWeb系の技術を勉強中。
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