[经] surplus on appreciation of capital assets
gù dìng zī chǎn zēng zhí yíng yú ㄍㄨˋ ㄉㄧㄥˋ ㄗ ㄔㄢˇ ㄗㄥ ㄓˊ ㄧㄥˊ ㄩˊ