研究发现，公允价值变动损益对上市公司盈利波动的确具有显著影响，并且投资者会对公允价值变动损益带来的公司盈利额外波动要求风险溢价。
The results show that earnings became more volatile under fair value accounting, and investors require risk premium on the extra earnings volatility in which fair value accounting results.
与之平行他们还想清理损益表，以便将资产与负债的价值变动同再发生的收入与成本清晰的区分开来。
In parallel they want to clean up the income statement, so that changes in the value of assets or liabilities are separated clearly from recurring revenues and costs.
该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。
Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.
该类价值变动源于某类特定风险，且将影响企业的损益。
Such changes in value are attributable to a particular risk and could affect profit or loss.
该损益帐目表明子上次资产负债表以来已经发生的变动。
The profit and loss account show the movements which have take place since the last balance sheet.
该类价值变动源于某类特定风险，且将影响企业的损益。
Such changes in value are attributable to a particular risk and could affect enterprise' profit or loss.
金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
公司在财务年度里的经营成果和财务状况变动的情况则分别由损益表及财务状况变动表来表达。
The company's performance and changes in financial positions for the year are respectively presented by the IS and the SCFP.
头寸的损益情况按当日收盘价计算得出，故变动保证金由清算行或经济商每日收取。
Variable margins are collected by the clearing house daily and the calculation is based on the position's profit and loss from the current day's closing price.
头寸的损益情况按当日收盘价计算得出，故变动保证金由清算行或经济商每日收取。
Variable margins are collected by the clearing house daily and the calculation is based on the position's profit and loss from the current day's closing price.
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