| 词条 | Gain (accounting) |
| 释义 |
In financial accounting, a gain is the increase in net profit resulting from something other than the day to day earnings from recurrent operations, and are not associated with investments or withdrawals.[1] Typical gains refer to nontypical and nonrecurring transactions, for instance, gain on sale of land,[1] change in a stock’s market price, a gift or a chance discovery. Realized and unrealized gains and lossesUnder US GAAP (US Generally Accepted Accounting Principles) a gain or loss is “realized” when the market value of an investment is designated to be held for trading, and such investment value increases or decreases: in this case the gain or the loss in question is reported in an income statement account.[2] The gain (loss) is instead called “unrealized” when the market value of an investment is designated to be held for sale, and such investment value changes: in this case it is reported in the Other Comprehensive Income of the income statement.[2] See also
References1. ^1 {{cite book|author1=Roman L. Weil|author-link1=Roman L. Weil|author2=Michael W. Maher|title=Handbook of Cost Management|url=https://books.google.com/books?id=CXWiHaW4vu4C&pg=PA69|accessdate=22 July 2013|date=14 June 2005|publisher=John Wiley & Sons|isbn=978-0-471-72263-2|page=69}} 2. ^1 {{cite book|author=Steven M. Bragg|title=Wiley GAAP Policies and Procedures|url=https://books.google.com/books?id=2hOx9HrH2UcC&pg=PA205|accessdate=22 July 2013|date=28 January 2008|publisher=John Wiley & Sons|isbn=978-0-470-15129-7|pages=205}} 2 : Financial accounting|United States Generally Accepted Accounting Principles |
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