投资损益

递延投资损益的期末净额应当在资产负债表其他资产类或者其他负债类下单列项目反映。

The balance of deferred investment profits or losses as at the ! Accounting year-end shall be separately disclosed under other assets or other liabilities in the balance sheet .

从短期股权投资所得、跌价损失、处置损益，成本法下投资所得、减值损失，权益法下股权投资差额、股权投资所得、处置损益等几个方面进行了会计处理和税务处理的比较。

This article makes comparisons between accountancy settlement and tax settlement in terms of loss and profit of short-term ownership investment , price drop , long-term investment income in cost method reduction of worth loss , ownership of a share investment income , ect .

处置短期投资时，应将短期投资的账面价值与实际取得价款的差额，作为当期投资损益。

Upon disposal of short-term investments , the difference between the book value of the short-term investments and the proceeds on the short-term investments should be recorded as income or losses for the current period .