金融损益

研究结果有助于投资者辨别企业会计期间因资产和负债重新计量产生的收益项目、终止经营产生的收益项目、以及金融损益项目。

The research results can help investors to classify earnings components into the following categories : earnings components arisen as a result of re-measurement of assets and liabilities , earnings from discontinued operations and financial earnings .

关于金融资产未实现损益呈报的探讨

On Reporting of Unrealized Gains and Losses of Financial Assets

传统的存贷款政策、落后的金融市场、利息损益调整的被动局面以及在国际金融业务中风险意识淡薄等原因，严重影响我国商业银行的经营效益，同时也带来巨大的经营风险。

The operational effectiveness of our commercial bank is influenced by the traditional deposit policy , outmoded financial market , fluctuation of the interest regulation and the weak risk consciousness of the international financial business , and the operational risk is coming along with it .