按新企业会计准则规定,利得和损失分为直接计入所有者权益的利得和损失以及直接计入当期利润的利得和损失。直接计入当期利润的利得和损失,是指应当计入当期损益、最终会引起所有者权益发生增减变动的、与所有者投入资本或者向所有者分配利润无关的利得或 According to the new accounting standards for business enterprises, profits and losses are divided into gains and losses directly included in the owner’s equity and profits and losses directly included in the profits for the current period. Gains and losses directly included in profit for the period refer to the profits or losses that should be included in the profits and losses of the current period and will eventually result in changes in the owner’s equity that are not related to the owner’s investment in capital or profit distribution to the owner or