会计实务中的未实现损益是指可能产生但尚未最终实现的损益。未实现损益主要有未实现投资损益、未实现的存货跌价损失,未实现汇兑损益以及外币报表折算差额等。一、未实现损益的特点第一,未实现损益不是因为交易活动和经济事项 Unrealized gains and losses in accounting practice are gains or losses that may be generated but not yet realized. Unrealized gains and losses mainly include unrealized investment gains and losses, unrealized inventory price loss losses, no exchange gains and losses, and translation differences in foreign currency statements. I. Characteristics of unrealized gains and losses First, unrealized gains and losses are not due to trading activities and economic matters.