我国2006年发布的企业会计准则(以下简称“准则”)增设了“公允价值变动损益”等反映企业持有资产价值增减的科目。根据准则规定,期末应当将公允价值变动损益科目余额转入 The Accounting Standards for Business Enterprises issued in 2006 in China (hereinafter referred to as the “Guidelines”) added “subjects such as changes in the fair value gains and losses” reflecting the changes in the value of assets held by enterprises. According to the guidelines, at the end of the period should be transferred to the fair value of the profit and loss account subjects