Capital gains and losses frequently take place, and there is a need to clarify some of their basic aspects though China has not formally laid down taxation measures on capital gains.
资本利得和利亏经常发生，虽然到目前为止我国还没有明确的制定资本利得方面的税收措施，但是有必要明确资本利得和利亏的一些基本方面。
Owners' equity comprises capital contributed by owners, gains and losses directly recognised in owners' equity, retained earnings etc.
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.
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。
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