Basic Accounting Knowledge: Profits

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.

　　包括長期股權投資采用權益法核算的，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益的其他增加變動，企業按持股比例計算應享有的份額;處置采用權益法核算的長期股權投資，應結轉原記入資本公積貸方的相關金額;以權益結算的股份支付換取職工或其他方提供服務的，應按照確定的金額;自用房地產或存貨轉換為采用公允價值模式計量的投資性房地產、將持有至到期投資重分類為可供出售金融資產，或將可供出售金融資產重分類為持有至到期投資的，按照相關規定進行處理時貸記入資本公積的金額;將可供出售金融資產重分類為采用成本或攤余成本計量的金融資產的，對于原記入資本公積的相關金額，按規定貸記資本公積的金額;可供出售金融資產的后續計量中，按相關規定應計入資本公積的金額;資產負債表日，滿足運用套期會計方法條件的現 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.