how to book-keeping Gain/Loss for different Securities

会计记账的时候，不同类型证券的损益是记在不同帐户下。这主要跟证券的持有时间长短有关。

   短期

Debt and equityinvestments classified as trading securities are those which were boughtfor the purpose of selling them within a short time of their purchase.

These investments areconsidered short-term assets and are revalued at each balance sheet dateto their current fair market value.

Any gains or lossesdue to changes in fair market value during the period are reported as gains orlosses on the income statement because, by definition, a trading securitywill be sold in the near future at its market value.

In recording thegains and losses on trading securities, a valuation account is used tohold the adjustment for the gains and losses so when each investment is sold,the actual gain or loss can be determined.

 

   长期

Debt and equityinvestments that are not classified as trading securities or held-to-maturitysecurities are called available-for-sale securities. Whereas tradingsecurities are short-term, available-for-sale securities may be classified as eithershort-term or long-term assets based on management's intention of when to sellthe securities.

Available-for-salesecurities are also valued at fair market value.

Any resulting gain orloss is recorded to an unrealized gain and loss account that is reported as aseparate line item in the stockholders' equity section of the balancesheet.

The gains and lossesfor available-for-sale securities are not reported on the incomestatement until the securities are sold.

Reference:

http://www.cliffsnotes.com/study_guide/Balance-Sheet-Classification-Valuation.topicArticleId-21248,articleId-21202.html