recognized gains and losses

简明释义

已确认损益

英英释义

例句

1.The accountant prepared a detailed analysis of the recognized gains and losses for the fiscal year.

会计准备了一份详细的分析，涉及本财年的已确认的收益和损失。

2.During the audit, the firm had to justify its recognized gains and losses to the auditors.

在审计期间，该公司必须向审计师解释其已确认的收益和损失。

3.The financial statement included a section on recognized gains and losses that helped stakeholders understand the company's performance.

财务报表中包含了一部分关于已确认的收益和损失的内容，帮助利益相关者理解公司的表现。

4.In the quarterly report, the company clearly outlined its recognized gains and losses, which showed a significant increase in revenue.

在季度报告中，公司清晰地列出了其已确认的收益和损失，显示出收入显著增加。

5.Investors are particularly interested in the recognized gains and losses from last year's investments.

投资者特别关注去年投资的已确认的收益和损失。

作文

In the world of finance and accounting, the term recognized gains and losses refers to the process of formally acknowledging the profits or losses incurred from various transactions or investments. This concept is crucial for businesses and investors alike, as it directly impacts their financial statements and overall economic health. Understanding how to accurately recognize these gains and losses can significantly influence decision-making and strategic planning.When a company sells an asset, such as real estate or equipment, the difference between the selling price and the book value of the asset represents a gain or loss. If the selling price exceeds the book value, the company realizes a profit, which is considered a recognized gain (已确认的收益). Conversely, if the selling price is lower than the book value, the company incurs a recognized loss (已确认的损失). These recognized gains and losses must be reported in the company's financial statements, typically on the income statement, where they are categorized under revenues or expenses.The recognition of gains and losses is guided by generally accepted accounting principles (GAAP) or international financial reporting standards (IFRS). These frameworks provide guidelines on when and how to recognize these financial outcomes. For instance, under GAAP, a gain or loss is recognized at the point of sale, while IFRS may have different criteria based on the specific circumstances surrounding the transaction.Moreover, recognizing gains and losses is not limited to asset sales. It also includes investments in stocks, bonds, and other financial instruments. Investors must track their portfolio's performance and determine whether they have experienced recognized gains and losses. For example, if an investor buys shares of a company at $50 each and later sells them at $70, the investor has realized a recognized gain (已确认的收益) of $20 per share. On the other hand, if the shares drop to $30 and the investor decides to sell, they would face a recognized loss (已确认的损失) of $20 per share.Understanding the implications of recognized gains and losses is essential for tax purposes as well. In many jurisdictions, capital gains are subject to taxation, while losses can often be used to offset gains, reducing the overall tax burden. This makes it vital for both individuals and businesses to maintain accurate records of their transactions to ensure compliance with tax regulations.In conclusion, the concept of recognized gains and losses plays a critical role in financial reporting and investment strategy. By accurately tracking and reporting these financial outcomes, businesses and investors can make informed decisions that align with their financial goals. Whether it is through the sale of assets or the management of investment portfolios, understanding how to recognize gains and losses is fundamental to achieving long-term financial success.

在金融和会计领域，术语已确认的收益和损失指的是正式承认来自各种交易或投资所产生的利润或损失的过程。这个概念对于企业和投资者而言至关重要，因为它直接影响他们的财务报表和整体经济健康。准确理解如何识别这些收益和损失可以显著影响决策制定和战略规划。当一家公司出售资产，例如房地产或设备时，销售价格与资产账面价值之间的差额代表了收益或损失。如果销售价格超过账面价值，公司就实现了利润，这被视为已确认的收益。相反，如果销售价格低于账面价值，公司则会遭受已确认的损失。这些已确认的收益和损失必须在公司的财务报表中报告，通常在损益表上，归类于收入或费用。收益和损失的确认受到公认会计原则（GAAP）或国际财务报告准则（IFRS）的指导。这些框架提供了关于何时以及如何确认这些财务结果的指南。例如，根据GAAP，收益或损失在销售时确认，而IFRS可能根据交易周围的具体情况有不同的标准。此外，识别收益和损失不仅限于资产销售。它还包括对股票、债券和其他金融工具的投资。投资者必须跟踪其投资组合的表现，并确定他们是否经历了已确认的收益和损失。例如，如果一位投资者以每股50美元的价格购买一家公司的股票，然后以每股70美元的价格出售，那么投资者就实现了每股20美元的已确认的收益。另一方面，如果股票跌至30美元，投资者决定出售，他们将面临每股20美元的已确认的损失。理解已确认的收益和损失的影响对于税务目的也至关重要。在许多法域中，资本收益需要纳税，而损失通常可以用来抵消收益，从而减少整体税负。这使得个人和企业保持准确的交易记录至关重要，以确保遵守税务法规。总之，已确认的收益和损失这一概念在财务报告和投资策略中发挥着关键作用。通过准确跟踪和报告这些财务结果，企业和投资者可以做出符合其财务目标的明智决策。无论是通过资产销售还是投资组合管理，理解如何识别收益和损失对于实现长期财务成功是基础。