Você procurou por: owner's equity (Inglês - Chinês (simplificado))

the gains or losses that are related to the said financial asset and that are directly included in the owner’s equity shall be dealt with according to the following provisions:
与 该 金融 资产 相关 、 原 直接 计入 所有者 权益 的 利得 或 损失 ， 应当 按照 下列 规定 处理 ：

if, during the subsequent accounting period, the financial asset is impaired, the relevant profits and losses that were included in the owner’s equity shall be transferred out and be recorded into the current profits and losses .
该 金融 资产 在 随后 的 会计 期间 发生 减值 的 ， 原 直接 计入 所有者 权益 的 相关 利得 或 损失 ， 应当 转出 计入 当期 损益 。

article 46where a sellable financial asset is impaired, even if the recognition of the financial asset has not been terminated, the accumulative losses arising from the decrease of the fair value of the owner’s equity which was directly included shall be transferred out and recorded into the profits and losses of the current period.
第四十六 条 可供 出售 金融 资产 发生 减值 时 ， 即使 该 金融 资产 没有 终止 确认 ， 原 直接 计入 所有者 权益 的 因 公允 价值 下降 形成 的 累计 损失 ， 应当 予以 转出 ， 计入 当期 损益 。

the balance between the carrying amount of the said investment at the re-classification day and the fair value shall be computed into the owner’s equity, and when the said sellable financial asset is impaired or transferred out when it is terminated from recognizing, it shall be recorded into the profits and losses of the current period.
重 分类 日 ， 该 投资 的 账面 价值 与 公允 价值 之间 的 差额 计入 所有者 权益 ， 在 该 可供 出售 金融 资产 发生 减值 或 终止 确认 时 转出 ， 计入 当期 损益 。

(2)the profits and losses arising from the change in the fair value of a sellable financial asset shall be included directly in the owner’s equity with the exception of impairment losses and the gap arising from foreign exchange conversion of cash financial assets in any foreign currency, and when the said financial asset is stopped from recognition and is transferred out, it shall be recorded into the profits and losses of the current period.
（ 二 ） 可供 出售 金融 资产 公允 价值 变动 形成 的 利得 或 损失 ， 除 减值 损失 和 外币 货币 性 金融 资产 形成 的 汇兑 差额 外 ， 应当 直接 计入 所有者 权益 ， 在 该 金融 资产 终止 确认 时 转出 ， 计入 当期 损益 。