第一章分析了现行会计收益的特点及其存在的问题，提出了实行全面收益模式的观点。
The first chapter analyses the characteristics and existing problems of current accounting income, and suggests the idea of implementing the mode of comprehensive income.
同时，历史成本计量模式对全面收益的计量却无能为力。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
同时，历史成本计量模式对全面收益的计量却无能为力。
In addition, the model of historical cost measuring can not deal with the measuring of comprehensive income.
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