In making an inventory of the fixed assets , the net profit or loss incurred in discard and disposal , and also overage , shortage of fixed assets shall be accounted as current profit and loss 在對固定資產(chǎn)的清查盤點中,對于固定資產(chǎn)盤盈,盤虧的凈值,以及報廢清理所發(fā)生的凈損失,應(yīng)當(dāng)計入當(dāng)期損益。
Adjustments to book value of investments and recognition of income or losses on the investments , which are calculated according to the net profit or losses of the invested enterprise after acquisition of its equity by the investing enterprise 企業(yè)被投資單位凈損益計算調(diào)整投資的賬面價值和確認(rèn)投資損益時,應(yīng)當(dāng)以取得被投資單位股權(quán)后發(fā)生的凈損益為基礎(chǔ)。
A statement sent by a commission house to a customer , showing the number of contracts bought or sold , the prices at which the contracts were bought or sold , the gross profit or loss , the commission charges , and the net profit or loss on the transactions 由經(jīng)紀(jì)公司發(fā)給客戶的一種統(tǒng)計表,顯示買賣的合同數(shù)量,合同買賣價格,總利潤或者損失,傭金以及交易的凈利潤或損失。