隔日交易的中文解释

在税务年度结束前卖出股票，随即在新税年开始后买回，借此在保留股票拥有权的同时，将资本利得或亏损入账以满足税务上的目的。

Bed and Breakfast Deal的英文解释

The sale of a share and its repurchase shortly after the beginning of a new tax year. This allows shareholders to register a capital loss or profit for tax purposes while retaining ownership of the shares.

• shortly [´ʃɔ:tli]   ad.立刻，马上；不久   (初中英语单词)
• beginning [bi´giniŋ]   n.开始，开端；起源   (初中英语单词)
• register [´redʒistə]   n.&v.登记簿   (初中英语单词)
• ownership [´əunəʃip]   n.所有权；所有制   (英语四级单词)