... Retained earnings盈余资本 Other comprehensive income其他收入,利率变化或养老金计划微小变动 Sales主营业务收入 ...
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Accumulated other comprehensive income 单独在资产负债表所有者权益部分列示的其他全面收益项目的累计额 ; 外币报表折算差额 ; 积累了其他综合收入 ; 累计其他综合收入
Cumulative other comprehensive income 累计其它综合收益
Accumulfound ated other comprehensive income 单独在资产负债表所有者权益部分列示的其他全面收益项目的累计额
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
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净收入。
Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.
外币折算损益自给自足海外业务的一个例子,项目将列入其他综合收益。
Therefore, other comprehensive income should be distinguished from net income and be presented separately, moreover, it should be disaggregated into several items to be presented.
因而,其他综合收益信息需要区别于净利润单独列报,并且要对其构成项目进行分项列示。
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