资本持有损益是企业在持有全部或某项资产和负债的会计期间,因价格的变动而发生的损益。如果价格上升,则企业获得了资本持有利得;如果价格下降,则企业得到的是资本持有损失。一般情况下,企业总是同时获得资本持有利得和资本持有损失。但在物价变动趋势主要是通货膨胀所引起的情况下,企业获得的是资本持有利得。 Gains and losses on capital holdings are gains or losses arising from changes in prices during the accounting period when an enterprise holds all or a certain amount of assets and liabilities. If the price rises, the firm gains capital holding gains; if the price falls, then the business gets a loss of capital holdings. Under normal circumstances, companies always obtain both capital holding gains and capital holding losses. However, in the context of price inflation, which is mainly caused by inflation, companies obtain capital gains.