See Also: Accounting Income vs Economic Income Capital Gains Proforma Earnings Operating Income Net Income Asset Market Value vs Asset Book Value Realized and Unrealized Gains and Losses Explanation In accounting, there is a difference between realized a
只有母公司真的把子公司卖出去了,实实在在获得了这个汇率差异带来的收益的现金,才叫做realized gain, 拿不到现金拿不到实实在在好处的,都是公司预估的收益,都只能是unrealized G/L 所以无论是temporal还是current rate method,只要没有真的把子公司买了,母公司都无法确认realized G/L,I/S表和OCI都只能记为unr...
unit of measure( 计量单位) unrealized gain or loss( 未实现损益) use tax( 使…www.onejava.com|基于64个网页 2. 未实现收入或损失 财会术语表 ... Unqualified audit report 在编审计报告 Unrealized gain or loss 未实现收入或损失 Unsecured notes 无担保票据 ... baike.boraid.com|基于18个网页...
Gains and losses are recognized only when realized. 解析:对于held to maturity资产,不按fair value调整,所以不确认unrealized gains/losses。对于available for sale资产,unrealized gains/losses是通过OCI确认在equity中。对于trading securities,unrealized gains/losses报告在I/S中。 unrealized gain and loss在B/S...
aThe unrealized gain-loss segment would capture the effects of price volatility. 未实现的获取损失段将夺取价格浮动的作用。 [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 意大利语翻译 荷兰语翻译 瑞典语翻译 希腊语翻译 51La ...
a申请人:[translate] aI don't imagine you will attending the lecture on drawing .Oh,yeah.You remind me of it . 正在翻译,请等待...[translate] aunrealized gain or loss in value of each such asset 未实现的损益按每这样财产的价值[translate]...
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exchange gain or loss【经】 汇兑损益 translation exchange gain or loss外汇折算利得或损失 指由于两种通货之间的交换比率(即汇率)变动,使得外国通货兑换为基准(*numeraire)通货的数额比以前增加或减少,因此而产生的利得或损失。 currency exchange loss or gain外汇兑换损益 ...
Gains and losses can be either realized or unrealized. Unrealized gains and losses reflect changes in the value of an investment in your portfolio before it is sold. Investors realize a gain or a loss only when they sell an asset (unless the purchase and sale prices are the same). A gain...
An unrealized gain occurs when the current market value of anassetexceeds its original purchase price or book value, but the asset has not been sold. It is sometimes called a “paper” gain, since it only exists as an accounting entry until it is realized. A paper loss is similarly anunr...