Are all gains and losses of the enterprise recorded in profit or loss for the current period?

The gains or losses included in the current profit include the following businesses: inventory losses, extraordinary losses, public welfare donation expenses, inventory profits, subsidies, donation gains, gains or losses on the disposal of non-current assets, gains or losses on the exchange of non-monetary assets, gains or losses on debt restructuring, etc. Generally, the gains or losses included in the current profit are "non-operating income".

Non-operating expenses.

Accounts to be accounted for.

Included in owner's equity.

The gains or losses are generally accounted for by the account of "capital reserve - other capital reserve", and the common business includes the change in the fair value of the financial assets included in the owner's equity, and the capital reserve increased or decreased by the investor according to the share when the investee's equity changes in addition to the net profit or loss.

The official website shall prevail.

Confirmed itemsGains and losses. For other comprehensive income, it can be divided into the following two categories:

Classification of other comprehensive income.

Is it true that all the gains and losses of the enterprise should be included in the profit or loss for the current period?

The gain or loss consists of two parts: one is directly credited to the owner's equity.

The second is non-operating income included in the current profit or loss.

or non-operating expenses.

Gains and losses directly included in the owner's equity refer to the capital invested by the owner that should not be included in the current profit or loss, will lead to an increase or decrease in the owner's equity.

The official website shall prevail.

Gains and losses directly included in owners' equity refer to gains or losses that should not be included in the current profit or loss, will lead to changes in owners' equity, and are not related to the owner's investment in capital or distribution of profits to the owner, mainly including changes in the fair value of financial assets available for the first time, changes in owners' equity other than the net profit or loss of the invested enterprise when the long-term equity investment is accounted for by the equity method, equity-settled share-based payments in exchange for services provided by employees or other parties, changes in the fair value of investment real estate, The mutual conversion of held-to-maturity investments and financial assets available for ** is mainly accounted for through the account of "capital reserve - other capital reserve".

Gains and losses on owners' equity are not included in non-operating expenses.

Available**Changes in the fair value of financial assets.

Accounting treatments such as the mutual conversion of held-to-maturity investments and available financial assets are not included in the accounting of the current profit and loss account, but are included in the capital reserve - other capital reserve account.

Mistake. There are two types of gains and losses: one is the gain or loss that is directly credited to the owner's equity; One is the gain or loss that is directly included in the current profit.

The so-called enterprise stakeholders refer to those individuals or groups that can influence the realization of the company's goals or are affected by the realization of the company's goals, including internal stakeholders (such as investors, managers, employees, etc.), external stakeholders (such as merchants, distributors, consumers, etc.) and indirect stakeholders (such as departments, non-organizations, communities, natural environment, etc.).

False, the new Accounting Standards for Business Enterprises stipulate that the profits and losses of enterprises are divided into gains and losses from directly accrued owners' equity and gains and losses from direct accrued current profits.

Gains and losses directly included in the current profit refer to the gains or losses that should be included in the current profit or loss, which will eventually cause an increase or decrease in the owner's equity, and are not related to the owner's capital investment or distribution of profits to the owner, which is usually accounted for through the accounts of "non-operating income", "non-operating expenses" and "fair value change profit or loss".

Gains and losses directly included in owners' equity refer to gains or losses that should not be included in the current profit or loss, will lead to changes in owners' equity, and are not related to the owner's investment in capital or distribution of profits to the owner, mainly including changes in the fair value of financial assets available for the first time, changes in owners' equity other than the net profit or loss of the invested enterprise when the long-term equity investment is accounted for by the equity method, equity-settled share-based payments in exchange for services provided by employees or other parties, changes in the fair value of investment real estate, The mutual conversion of held-to-maturity investments and financial assets available for ** is mainly accounted for through the account of "capital reserve - other capital reserve".

It is wrong to say that all gains and losses of an enterprise should be included in the profit or loss for the current period. The reason why it is wrong is not because the non-operating expenses are not profit and loss, but whether the profits are included in the current profit and loss category, and some gains and losses are included in the owner's equity.

The gains and losses included in the profit or loss for the current period are: inventory loss, extraordinary loss, public welfare donation expenditure, inventory profit, ** subsidy, donation, disposal of non-current assets, non-monetary asset exchange, debt restructuring, etc. Generally, the gains or losses included in the current profit are accounted for by the accounts of "non-operating income" and "non-operating expenses".

The gains and losses included in the owner's equity are generally accounted for by the accounts of "capital reserve" and "other capital reserve", and the common ones are: changes in the fair value of financial assets available for **.

This statement is wrong, and the judgment should be wrong.

Gains and losses directly included in the current profit or loss refer to the gains and losses incurred by the enterprise that are not related to daily activities.

Mainly through the accounting of the accounts under the positive clearance:

1.Non-operating income mainly includes: gains on disposal of non-current assets, gains on the exchange of non-monetary assets, gains on debt restructuring, subsidies, profits from inventory, gains from donations, etc.

2.Non-operating expenses mainly include: extensive losses on the disposal of non-current assets, losses on the exchange of non-monetary assets, losses on debt restructuring, beneficial donation expenses for Gongyan Qingjiao, extraordinary losses, inventory losses, etc.

3.Gains or losses on changes in fair value are calculated for changes in fair value of trading financial assets, trading financial liabilities, investment real estate, derivatives, hedging business measured using the fair value model, and financial assets or financial liabilities designated as measured at fair value through profit or loss.

4.The gains and losses directly included in the owner's equity shall be included in the "capital reserve - other capital reserve".

Profit: refers to the inflow of economic benefits formed by the non-routine activities of the enterprise, which will lead to an increase in the owner's equity and are not related to the owner's capital investment.

Losses: Accounting losses refer to the outflow of economic benefits that occur from the non-routine activities of the enterprise and are not related to the distribution of profits to the owners, which will lead to a decrease in the owner's equity.