与可供出售金融资产相关的股利或利息收入，计入当期损益。

Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.

youdao

可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。

The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.

youdao

可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。

The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.

youdao