| 1. | Profit and loss on security and investment
证券及投资损益 |
| 2. | On control of parent companies to subsidiary companies
交叉持股合并会计报表编制和母公司投资损益确定的探讨 |
| 3. | 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
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。 |
| 4. | 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
（四）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。 |
| 5. | 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
企业被投资单位净损益计算调整投资的账面价值和确认投资损益时，应当以取得被投资单位股权后发生的净损益为基础。 |
| 6. | Dividend and interest income received or receivable from mar ? ketable securities ; and profit or loss arising from disposal or liquidation of marketable securities shall be accounted for as being profit or loss on investments
有价证券的股利或者利息收入，以及有价证券受出或到期时所收到的款项，与其帐面成本和已登记入帐的应收股利或者应计利息之间的差额，应当作为投资损益计入投资收益。 |
| 7. | If the accounting policies and accounting periods adopted by the invested entity are different from those adopted by the investing enterprise , an adjustment shall be made to the financial statements of the invested entity in accordance with the accounting policies and accounting periods of the investing enterprise and recognize the investment profits or losses
被投资单位采用的会计政策及会计期间与投资企业不一致的，应当按照投资企业的会计政策及会计期间对被投资单位的财务报表进行调整，并据以确认投资损益。 |
