【会计基础】会计基础知识重点|会计基础考试试题及答... ... · 持有（产）损益（holding gains losses） · 持仓盈亏（opsition gain and loss） · 承租人会计（accounting for leases-leasee） ...
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... 出租人会计 accounting for leases-lessor 持有/(产损益) holding gains losses 持仓盈亏 opsition gain and loss ...
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Holding gains or losses 资产持有损益
holding gains and losses 持有损益 ; 未实现利得与损失
Unrealized holding gains or losses 未实现的资产持有损益
Unreingized holding gains or losses 未杀青的资产持有损益
nominal holding gains and losses 名义持有损益
neutral holding gains and losses 中性持有损益
Unrealied holding gains or losses 未实现的资产持有损益
Unrenosied holding gains or losses 未完毕的资产持有损益
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
Total return is the return on investing stocks or securities. It also refers to the dividend plus any capital gains or losses achieved by the stock or securities holder in the holding period.
股票或债券对投资者的总回报，股票或债券持有者在持有期所获得的股息或利息收入总和。
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