为研究全面收益报告提供理论基础。
It provides the theory foundation for studying comprehensive income report.
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.
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。
Under these circumstances, the comprehensive income theory has been increasingly accepted by people.
我国的新会计准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。
The accounting standard in China, though manifesting the ideology of comprehensive income, has not reinforced the established the comprehensive income report.
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。
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.
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.
第二部分阐述了全面收益的含义及特征，对全面收益的概念、内容、确认、计量进行分析。
Part 2 introduces the characteristic of comprehensive income, and it analyzes the theory of comprehensive income, which is about the concept, composition, confirmation and measurement.
论文的第三部分为第四部分做铺垫，具体分三个部分综合论述全面收益观下资产负债表债务法的理论基础。
The third part is considered as the matting for the fourth part, which is divided into three parts to comprehensively discuss the theory basis of Balance sheet liability method.
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。
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.
资产负债表债务法，从本质上满足了对会计主体全面收益进行所得税会计处理的要求，与全面收益观一道确立起来。
Balance sheet liability method satisfies the demand for accounting proceeding of income tax in modern technical structure of economy essentially and establishes with comprehensive theory of income.
笔者认为，应适当改进公允价值在资产减值中的运用方式，包括延缓采用公允价值、设立过渡期、引入全面收益表、改进业绩考核办法。
The author considers that it is necessary to improve true and fair of the standard. For example, the standard would be postponed, and transition term is set up, and the total income …
通过使用各种评估手段，公司的成长、收益、回报、生产率、价值和红利被全面评估。
The companies are evaluated comprehensively across the various measures, which reflect growth, earnings, returns, productivity, valuation and dividends.
解放私营企业和石油收益的公平分配才是遏制全面冲突不断升级的不二法门。
Only unshackled private enterprise and a fairer distribution of oil revenues can halt the slide towards all-out conflict.
为了从这个教程中获得更全面的收益，如果您对以下这些概念和产品比较熟悉，那将一定会有所帮助，但这些并不是必须的
To get full benefit from this tutorial, it is helpful but not necessary if you are familiar with these concepts and products
2005年签订的全面和平协定中包含南北在2011年以前均分石油收益的条款。
The terms of the Comprehensive Peace Agreement of 2005 included a 50-50 split of oil revenues between the north and the south, until 2011.
主权债务违约的保险成本已经全面上升，对于那些被认为特别危险的国家，其债券收益也正处在坚定的上行之中。
The cost of insuring sovereign debt against default has risen across the board, and for countries thought particularly at risk, bond yields are on a firm upward march.
在发现难以达到今年税前利润目标以及预计第三季度收益将远低于预期之后，德意志银行陷入了全面不安。
Deutsche Bank added to the general unease after it abandoned its pre-tax profit target for the year and forecast that its third quarter would be "significantly below expectations".
最后，全面覆盖医保的第三个方法就是依靠私营保险公司，通过立法和补贴来确保所有人都能收益。
Finally, the third route to universal coverage relies on private insurance companies, using a combination of regulation and subsidies to ensure that everyone is covered.
本文采用事件研究法对1998年至2003年间所发生的协议转让事件是否给投资者带来超常收益进行了全面分析。
The article analyses whether or not the negotiated transitions, which happen from 1998 to 2003, brought the abnormal returns to the investors by using the event study.
为了对土地资源资产收益分配问题有一个全面的认识，首先要对土地资源资产的概念进行研究。
In order to possess an overall understanding to the issue of income distribution of land resource assets, we should carry on the research to the concept of land resource assets firstly.
以客人的举止及想法为取向，全面控制客房部的任何方面，关注收益。
To be absolute guest orientated manner and mind, to control on any aspect and to care properties.
财务业绩的全面报告与综合收益是密不可分的。
The statement of financial performance and comprehensive income are closely related.
与销售总监一起确保全面实施与收益和市场营销相关的凯悦会议宴会标准。
To work with Directorof Sales to ensure all Hyatt Events Standards are fully implemented.
为了更全面地从此法中收益，我建议你体验式地参与其中并精准地按照书中的逐步练习与指导进行。
In order to get the full benefit of this course, I recommend that you participate experientially and follow the step-by-step exercises and instructions in this book exactly.
收益法是资产评估中最基本的一种方法，本文对资本价值理论及其价值论基础——效用论、边际效用论以及理论应用(收益法)进行全面系统的研究。
This paper try to make systematic study about income approach, capital value theory and its base — utility theory and marginal utility theory.
坚持对学员严格筛选、有效管理课堂纪律、及时跟踪授课质量、全面评估课程成效，保障学业收益最大化。
We carry out strictly school admission, effective in-class management, and real-time quality tracing, all-around result evaluation, to ensure the best educational benefits.
坚持对学员严格筛选、有效管理课堂纪律、及时跟踪授课质量、全面评估课程成效，保障学业收益最大化。
We carry out strictly school admission, effective in-class management, and real-time quality tracing, all-around result evaluation, to ensure the best educational benefits.
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