Accounting "gains"

There are two kinds of "gains" in the new guidelines:

One is the gain that is directly counted into current profits. The profits refer to profits that should be included in the current profits and losses, which will lead to changes in owners' equity and have nothing to do with capital invested by owners, including gains in disposing of illiquid assets, gains in non monetary assets exchange, profits from debt restructuring, government subsidies, profits from profits and gains from donations. Included in "non operating income" Subject 。

The other is profit gained directly from owners' equity. The profit refers to the formation of a company's non daily activities. cause Inflow of economic interests that is not related to the capital invested by the owner.

　　包括長期股權(quán)投資采用權(quán)益法核算的，在持股比例不變的情況下，被投資單位除凈損益以外所有者權(quán)益的其他增加變動，企業(yè)按持股比例計算應(yīng)享有的份額;處置采用權(quán)益法核算的長期股權(quán)投資，應(yīng)結(jié)轉(zhuǎn)原記入資本公積貸方的相關(guān)金額;以權(quán)益結(jié)算的股份支付換取職工或其他方提供服務(wù)的，應(yīng)按照確定的金額;自用房地產(chǎn)或存貨轉(zhuǎn)換為采用公允價值模式計量的投資性房地產(chǎn)、將持有至到期投資重分類為可供出售金融資產(chǎn)，或?qū)⒖晒┏鍪劢鹑谫Y產(chǎn)重分類為持有至到期投資的，按照相關(guān)規(guī)定進(jìn)行處理時貸記入資本公積的金額;將可供出售金融資產(chǎn)重分類為采用成本或攤余成本計量的金融資產(chǎn)的，對于原記入資本公積的相關(guān)金額，按規(guī)定貸記資本公積的金額;可供出售金融資產(chǎn)的后續(xù)計量中，按相關(guān)規(guī)定應(yīng)計入資本公積的金額;資產(chǎn)負(fù)債表日，滿足運(yùn)用套期會計方法條件的現(xiàn) Gold flow hedging and profit from net investment in overseas operations. The accounting subject involved is "capital surplus - other capital accumulation" subjects.

Capital gains

The "profits" in the "capital gains tax" once heated by everyone. usually Refers to the proceeds from the sale or transfer of capital assets by the main body. In terms of nature, the "profit" refers to a specific income generated in the form of capital management, such as securities investment, futures trading and funds. For enterprises, it may involve subjects such as "Dividend Receivable", "investment income" and so on.