实现和未实现的收益之间的差异

Key Difference – Realized vs Unrealized Gains

Gains从会计交易可以分为两种主要类型，如实现和未实现。这涉及相同的交易，其中差异是由于在两个不同时间点比较其状态而产生的。实现的收益是指完成的交易中的利润，而未实现的收益是指已实现的利润，但交易尚未完成。That is the key difference between realized and unrealized gains.

内容
1.Overview and Key Difference
2.什么是未实现的收益
3.什么是未实现的收益
4.Side by Side Comparison – Realized vs Unrealized Gains
5.概括

What are Realized Gains?

Realized gains are the profits earned from already completed transactions, thus they involve a receipt of cash. These are recorded in theincome statement.

例如。公司A以14,000美元的价格处置了一辆车辆，该车辆的净值（累计折旧量降低了$ 7,800 $ 20,800），为$ 12,200。处置收益如下。

$1,800 is transferred to the income statement in the section of ‘non-operating gains\other incomes.

什么是未实现的收益?

Unrealized gains refer to profits that have occurred on paper, but the respective transactions have not yet been completed. An unrealized gain is also called a paper profit because it is recorded on paper but has not actually been realized. Therefore, there is no cash receipt involved in unrealized gains. Unrealized gains are recorded in an account called accumulated other comprehensive income, which is found in the owners’ equity section of the balance sheet.

考虑到上面的示例，直到出售车辆并收到现金收到任何收益（或损失），因此未实现收益（或损失）。公司可能会确信可以出售该车辆以获利；但是，实际的程序仅在出售后记录。

Types of Unrealized Gains

Depreciation

Depreciationis a charge to account for the reduction in economic useful life ofnoncurrent assets. A yearly amount is reduced from the asset value and collected in a separate account named ‘Accumulated depreciation account’ which records the collective provisions for deprecation. If the asset can be sold for a value higher than the net book value at the end of the economic useful life, a gain is made.

Revaluation

Revaluationrefers to the process of accounting for upward or downward movement in noncurrent assets. If the asset value appreciates, the increase in asset amount is transferred to a separate account called ‘revaluation reserve’. At the time of asset disposal, the revaluation gain becomes realized; the profit on disposal should be calculated for the revalued amount. Until the asset is sold off, this remains an unrealized gain.

Inventory

在高时期inflation，在处理时，持有的库存的货币价值可能会大大增加。只有在库存出售后才考虑此更改。

Tax

Taxis the capital gains tax (tax charged on non- inventory items, e.g. for the appreciation of stocks, precious metals, commodities, and property). Prices of such assets are constantly affected by market conditions and capital gains tax will only be charged once the assets are sold off.

What is the difference between Realized and Unrealized Gains?

Realized vs Unrealized Gains
实现的收益是完成的交易中的利润。	Unrealized gains are profits that have materialized, but the transactions have not been completed.
Case Involvement
进行销售后会收到现金。	No cash involvement until the gain is realized
Recording in financial statements
This is recorded in the Income statement.	这是在资产负债表中的单独储备中记录的
准确性
This is less accurate since this method may not capture all the transactions conducted within the accounting period	这是更准确的，因为此方法记录了给定的会计期间的所有交易。

概括– Realized vs Unrealized Gains

The main difference between realized and unrealized gains is the involvement of cash receipt where an unrealized gain becomes realized when the transaction is completed. There is no accurate way to establish the exact amount of a gain when it is at unrealized state; thus it cannot be reliably reported. The same is recorded at the completion of the transaction to ensure increased transparency of financial statements.

Reference:
1.”Realized and Unrealized Gains and Losses • The Strategic CFO.” ICal. N.p., 13 Feb. 2017. Web. 14 Feb. 2017.
2.“处置固定资产 - 期刊条目是什么？”双入门簿记。N.P.，2016年11月6日。2017年2月15日。
3.“什么是未实现的损失？”什么是未实现的收益和损失？|Investopedia。N.P.，N.D。网络。2017年2月15日。
4.”Recording Unrealized Gains and Losses of Investment Accounts.” The Accountant Beside You. N.p., n.d. Web. 15 Feb. 2017.
5.”损益表（损益表）|说明|会计处理。”AccountingCoach.com。N.P.，N.D。网络。2017年2月15日。

Image Courtesy:
1.“石油价格（2003-2008）” equilibium007 - 自己的工作（公共领域）通过Commons Wikimedia