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新企业会计准则引入了利得和损失的概念,并将利得和损失分为直接计入所有者权益的利得和损失及直接计入当期利润的利得和损失。直接计入当期利润的利得和损失,是指应当计入当期损益、最终会引起所有者权益发生增减变动的、与所有者投入资本或分配利润无关的利得和损失,通常通过“营业外收入”、“营业外支出”及“公允价值变动损益”科目来核算。
The new accounting standards introduced the concepts of gains and losses, and divided profits and losses into profits and losses directly recorded in the owner’s equity and profits and losses directly included in the profits for the current period. Profits and losses directly included in profit for the period refer to the gains and losses that should be included in the profits and losses of the current period and will eventually result in changes in the owner’s equity that are not related to the capital investment or distribution of profits by the owner, Income “, ” non-operating expenses “and ” changes in fair value "subjects to accounting.