片语

Accumulated other comprehensive incomeNote: Reference cited below, FAS130, remains the most current accounting literature in the United States on this topi

Comprehensive Income Accounting Research全面收益会计研究

comprehensive income view全面收益观

comprehensive income tax综合所得税

Accumulhadvertisementsd other comprehensive income孤独在资产负债表所有者权益局部列示的其他所有收益项目的累计额

comprehensive investment income综合投资收益

comprehensive income reporting全面收益报告

Reporting Comprehensive Income ED报告全面收益

Comprehensive Income Statement全面收益表

英汉例句

• the second part is the summarization of comprehensive income theory, including the production of researchers and fasb, asb and iasc.

  第二部分是全面收益理论研究成果综述，总结了国内外学者以及会计準则制定机构的研究成果。

• according to comprehensive income theory, we can make the issues of report supplement each other, contrast each other, improving the quality of the accounting information.

  按照全面收益理论，可以使报告项目相互补充，相互对照，提高会计信息的质量。

• under these circumstances, the comprehensive income theory has been increasingly accepted by people.

  在这一背景下，全面收益理论作为一种全新的收益理论正日益为人们所接受。

• the comprehensive income statement based on this theory is accepted as the fourth financial statement in the western countries.

  基于此理论而编制的全面收益表，被西方发达国家作为「第四张报表」展现在人们面前。

• the third stage, that is the ultimate stage, using one-statement format to draw up the income and comprehensive income statement to report the comprehensive income.

  第三阶段，即全面收益信息呈报的终极阶段，采用一表法，编制单一的扩展的收益与全面收益表来报告全面收益。

• comprehensive income is the result of economic income and accounting income adjusting and converting mutually. it represents the development direction of modern income theory.

  全面收益是经济收益和会计收益相互协调和相互转化的结果，它代表着现代收益理论的发展方向。

• at the same time, working out comprehensive income report based on comprehensive income represents the development direction of modern financial performance report.

  同样，在全面收益基础之上编制的全面收益报告代表着现代财务业绩报告的发展方向。

• the section introduces the term other comprehensive income to capture the revenues, expenses, gains and losses that are reported outside net income.

  本节介绍任其他综合收益捕捉的收入，支出收益和损失情况的报道外凈收入。

• the second part is the comprehensive income outline, introduced comprehensive income concept, recognition, measurement and report related content, this is the rationale which this article analyzes.

  第二部分是全面收益的概述，介绍全面收益的概念、确认、计量与报告的相关内容，这是本文分析的理论基础。

• alternatively, a company may choose to report comprehensive income in a separate statement of comprehensive income.

  另外，一家公司可以选择在一个单独报告综合收益报表综合收入。

• the statement of financial performance and comprehensive income are closely related.

  财务业绩的全面报告与综合收益是密不可分的。

• the accounting standard in china, though manifesting the ideology of comprehensive income, has not reinforced the established the comprehensive income report.

  我国的新会计準则虽然体现了全面收益的思想，但并没有建立全面收益报告。

• this article discusses the feasibility in the practice under a comprehensive income framework and good enforceable environment.

  本文探讨通过引入全面收益概念、建立公允价值良好的实施环境以增强实务上的可行性。

• in the first part, i mainly introduce the background of comprehensive income and its development.

  本文分为五部分，第一部分主要介绍全面收益产生的历史背景及发展。

• then the second chapter emphasizes the rudimental theory of comprehensive income report and clarifies the content and the mode of establishing the comprehensive income report in the future china.

  第二部分重点介绍了全面收益报告的基本理论及未来我国构建全面收益报告的内容和模式选择。

• by practical consideration, the principles to be abided by in introducing comprehensive income report in china, the ways of reporting and the main contents to reveal are proposed.

  根据国情，并借鑒英美等国用全面收益报告改进财务报表的做法，提出在我国推行全面收益报告应遵循的原则及其报告方式和重点披露的内容，以体现报表的现实性。

• in the first chapter, this paper revolves around the origin and development of general income report and put forward the necessity of publicizing the comprehensive income in china.

  第一部分主要介绍全面收益报告的产生和发展，并提出我国报告全面收益的必要性。

• the accounting theory of comprehensive income is the re- form and development of the traditional accounting theory of income.

  综合收益会计理论是传统收益会计理论的改造和发展。