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.

　　包括长期股权投资采用权益法核算的，在持股比例不变的情况下，被投资单位除净损益以外所有者权益的其他增加变动，企业按持股比例计算应享有的份额;处置采用权益法核算的长期股权投资，应结转原记入资本公积贷方的相关金额;以权益结算的股份支付换取职工或其他方提供服务的，应按照确定的金额;自用房地产或存货转换为采用公允价值模式计量的投资性房地产、将持有至到期投资重分类为可供出售金融资产，或将可供出售金融资产重分类为持有至到期投资的，按照相关规定进行处理时贷记入资本公积的金额;将可供出售金融资产重分类为采用成本或摊余成本计量的金融资产的，对于原记入资本公积的相关金额，按规定贷记资本公积的金额;可供出售金融资产的后续计量中，按相关规定应计入资本公积的金额;资产负债表日，满足运用套期会计方法条件的现 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.