Gains and losses Why are they not 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.

That's not true. Some unrealized gains and losses are also included in profit or loss for the current period. For example, the fair value of a financial asset measured at fair value through profit or loss is a profit or loss.

Unrealized ones are also recorded in profit or loss for the current period, such as fair value change gains and lossesAsset impairment losses

First of all, we must clarify what is unrealized gains, and the above explanation is: unrealized gains refer to the difference between the market value and the cost of bond investment at the beginning and end of the period, and it is not the income that has occurred in the current period, but the income that may occur in the future.

It is included in the fair value change profit or loss in accounting standards, which affects the income statement.

That is, profit or loss for the current period.

Your unrealized internal loss refers to the fact that changes in financial assets are not included in capital reserve.

Now there are also changes in the financial assets standard, and other debt investments are included in other comprehensive income.

, which does not affect the profit or loss for the current period and belongs to the owner's equity account.

Current profits and losses refer to the financial results achieved by the production and operation activities of the cracked jujube imitation enterprise in a certain period, which is manifested as profit or loss.

Brief introduction of profit and loss for the current period:

The difference between income and expenses is usually regarded as the current profit or loss, that is, the operating income of the enterprise.

Investment income and non-operating income.

and so on included in the addition of profit or loss for the current period, while operating costs, period expenses and non-operating expenses.

and so on deducted from the current profit and loss, and its balance is the current profit and loss.

Through the accounting of current profits and losses, it can not only reflect the quality of the production and operation activities and management work of the enterprise, but also evaluate the profitability of the enterprise, which is an important basis for the majority of investors to make correct judgments and decisions.

The current profit and loss refers to the income and expenses directly related to the current period and the final profit, and in layman's terms, it is the net profit or loss of the current period. At the end of the month, the profit and loss accounts in the chart of accounts are carried forward to the profit account of the current year.

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.

Not necessarily. Gains and losses directly included in the owner's equity refer to the gains and losses that should not be included in the current profit or loss, will lead to changes in the owner's equity, and are not related to the owner's capital investment or the distribution of profits to the owner, such as the change in the fair value of the financial assets available, will not affect the current profit or loss.

Borrow: Available for ** Financial Assets - Changes in Fair Value.

Credit: Capital Reserve - Other Capital Reserve.

(1) For long-term equity investments accounted for by the equity method, other changes in the owner's equity of the investee other than net profit or loss shall be included in the "other comprehensive income", and they will be transferred to investment income when disposed of. (2) The "management expenses" are debited and the "other comprehensive income" is credited with the shares of Qingsan in the equity settlement draft; When exercising, "other comprehensive income" is debited and "paid-in capital" and "capital reserve premium" are credited.

3) If the fair value of the inventory or self-use real estate is converted into investment real estate, the difference shall be credited to "other comprehensive income", and the difference shall be transferred to "other business income" when the investment real estate is disposed of. (4) Changes in the fair value of available** financial assets are included in "other comprehensive income". (5) Reclassification of financial assets:

It can be reclassified as a financial asset measured at cost or amortized cost, and the fair value or book value is used as the cost or amortized cost on the reclassification date, and the gains and key losses originally included in "other comprehensive income" remain unchanged and are transferred out at the time of disposal. Held-to-maturity is reclassified as available**, and the difference between fair value and book value on the conversion date is included in "other comprehensive income" and transferred out when disposed of. The difference between the carrying amount and the fair value is included in "other comprehensive income", and when it is impaired or derecognized, the difference will be transferred out and included in the profit or loss for the current period.

6) The difference between the balance of convertible corporate bonds and the total face value of ** shall be included in "other comprehensive income". Gains and losses that are directly included in profit or loss for the current period are the amounts recorded in non-operating income and non-operating expenses. 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 accounted for by the accounts of "non-operating income" and "non-operating expenses".