多步式收益表的编制涉及到一系列的步骤。
The preparation of a multi-step income statement involves a series of steps.
服务性公司的收益表主要由服务收入和经营费用构成。
The major categories of an income statement for a service company are the service revenue and the operating expenses.
独资企业和合伙企业编制业主权益表，而不是留存收益表。
Single proprietorships and partnerships prepare the statement of owners' equity rather than the statement of retained earnings.
营业契约之租金支出均按有关契约年期以直线法自收益表中扣除。
Rental payments under operating leases are charged to the income statement on a straight-line Basis over the period of the relevant leases.
在总分类账中，账户的排序最好与资产负债表和收益表的排序一样。
In the general ledger, it is desirable to have the accounts in the same sequence as in the balance sheet and income statement.
基本财务报表包括资产负债表、收益表、业主权益表和现金流量表。
The principal financial statements of a corporation are the balance sheet, the income statement, and the statement of cash flows.
财务会计的最终产品是三种基本报表：资产负债表、收益表和现金流量表。
There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income statement and the statement of Cash Flows.
本文主要分为三章：第一章论述收益报告的基础理论以及传统收益表的局限性。
The paper contains three parts. Chapter 1 expounds the basic theory of performance report and challenges of traditional income statement.
本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。
The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.
出售物业、机器及设备之收益或亏损按出售所得款项净额减资产账面净值于收益表中确认。
Gains and losses on disposal of properties, machinery and equipment are recognized in the income statement Based on the net disposal proceeds less the carrying amount of the assets.
离开学校后，我的朋友们能说出格林童话背后隐藏的象征意义，却说不出资产负债表和收益表的区别。
After leaving college my friends could tell you the symbolic meaning behind the Brother's Grimm Fairy Tales, but they couldn't tell you the difference between a balance sheet and income statement.
如果现金溢缺账户在会计期末有借方余额，是费用，在收益表上可以包括在“杂项费用”中。
If there is a debit balance in the cash over and short account at the end of the fiscal period it is an expense and may be included in "miscellaneous expense" on the income statement.
当收入的时机能够合理地确定，盈利过程已经完成时，收入就应在收益表中加以确认和报告。
The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed.
例如，如果分别揭示非常、异常和非经常性的收益和费用项目，就可以提高收益表的预测价值。
For example, the predictive value of the income statement is enhanced if unusual, abnormal and infrequent items of income or expense are separately disclosed.
在这个分录中借记的账户-所得税费用，是一个费用账户，在收益表中往往作为最后一个减项出现。
The account debited in the entry, income Taxes expense, is an expense account that usually appears as the very last deduction in the income statement.
收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。
A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returns and Allowances.
这一部分简单的叙述了收益表的历史演进传统收益表相关概念、基础理论以及传统收益报告面临的挑战。
This part mainly discourses upon income statement 's function and describes its historical gradual progress in concise and introduce some basic concepts correlated with the income statement.
这些修改使得银行在使用模型评估非流动资方面用有更大的自由，同时使得它们确认收益表中长期资产损失时更为灵活。
These gave banks more freedom to use models to value illiquid assets and more flexibility in recognising losses on long-term assets in their income statements.
关于收益表中的某上项目，或者对某个费用项目应当归于你所准备的收益表中的哪一项，如果你有问题的话，请提问！
If you have any questions about an item on an Income Statement you're reading, or where an expense should go on one you're preparing, please ask!
这些修改使得银行在使用模型评估非流动资方面用有更大的自由，同时使得它们确认收益表中长期资产损失时更为灵活。
These gave Banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statements.
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 …
没有任何周期规范的SELECT语句仅适用于系统周期时态表，为仅需要最新数据的应用程序提供了性能收益。
SELECT statements without any period specifications apply only to data in the system-period temporal table, providing a performance benefit for applications requiring only current data.
随着一个表上的索引数量的增加，维护索引的CPU总成本最终可能会超过新索引提供的性能收益。
As the number of indexes on a table grows, eventually the aggregate CPU cost of maintaining the indexes can outweigh whatever performance gains a new index might deliver.
至少可以投点钱的另一个值得考虑的选择就是：绩优股——尤其是那些融合高股息收益率与强劲资产负债表与现金流为一体的股票。
One alternative worth considering for at least some of your stash: Blue-chip stocks-especially those that combine high dividend yields with strong balance sheets and cash flow.
尽管如此，对于星期四开始公布的最大银行的收益情况来说，逐渐修复的消费者资产负债表仍可能成为一大亮点。
Still, for a few of the largest Banks whose earnings releases start Thursday, the gradual repair of consumer balance sheets may emerge as a bright spot.
对于收益决策类型的题目，一个有效的图表就是以时间为序，画出收入与成本序表。
A useful chart for declining profitability type of problems is to draw revenues and costs over time.
如果你投资收益最高的资产无法增加资产平衡表，那将是非常棘手的。
When your highest-yielding asset isn't there to put on the balance sheet, it's tough.
这意味着股票市场的急速下挫或债券收益率的改变都会对公司的资产负债表产生重大影响。
This meant that sudden falls in the equity market, or changes in bond yields, had a big impact on a company's balance-sheet.
这意味着股票市场的急速下挫或债券收益率的改变都会对公司的资产负债表产生重大影响。
This meant that sudden falls in the equity market, or changes in bond yields, had a big impact on a company's balance-sheet.
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