利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the current period.
对公允价值会计中未实现利得和损失的确认与报告是提供决策有用会计信息的基本要求。
It is the requirement of providing useful information for decision-making to recognize and report the unrealized gains and losses in fair value accounting.
所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。
Owners' equity comprises capital contributed by owners, gains and losses directly recognised in owners' equity, retained earnings etc.
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