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。
Alternatively, a company may choose to report comprehensive income in a separate Statement of comprehensive income.
另外，一家公司可以选择在一个单独报告综合收益报表综合收入。
Experts say that in the future the P2P net loan industry's comprehensive income rate still has downward pressure, but the decline may be narrowed.
专家表示，未来P 2p网贷行业的综合收益率仍存在下降压力，但是跌幅可能会收窄。
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。
The accounting standard in China, though manifesting the ideology of comprehensive income, has not reinforced the established the comprehensive income report.
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。
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。
Experts believe that comprehensive income rate in the future will decrease to between 10% ~ 11%, and recommend that investors should put low income expectations.
专家认为，将来综合收益率将降至10%至11%之间，建议投资者适当放低收益预期。
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。
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.
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。
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.
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。
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。
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.
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。
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.
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。
Compared to net income, the aggregate comprehensive income information is not more value-relevant, but disaggregating other comprehensive income into several items has the biggest explaining power.
相对于净利润，综合收益总额信息并不具有更高的价值相关性，但是分项列报其他综合收益各项目具有最高的解释力度。
Payroll service component: provides the remotable payroll service and provides a comprehensive statement on the employees basic, HRA, variable pay, conveyance, Income tax and professional tax.
Payrollservicecomponent：提供远程 payroll服务，并提供有关员工基本工资、HRA、浮动工资、付薪方式、所得税和特惠税的综合说明。
Intensifying general agricultural service support and optimizing its structure can increase farmers' income and raise the comprehensive capability of agricultural production effectively.
加大一般农业服务的支持力度、优化其支持结构能有效促进农民增收、提高农业综合生产能力。
Variable income is not only connected with venture entrepreneur's capability, but the venture capitalist's ones and the comprehensive venture of venture firms.
可变收益不仅与风险企业家的能力有关，还与风险投资家的能力以及风险企业的综合风险有关。
Donkey milk's development has positive meaning in the area of enlarge the comprehensive utilization of donkey resources, increase farmer's income and new dairy products.
开发驴乳在扩大驴资源综合利用，提高农牧民经济收入，增加乳制品新品种等方面具有积极意义。
The comprehensive security company"s amount has occupied half part of our security companies, and it"s business income has occupied the main place of securities business .
而综合类证券公司在数量上已经占据了全国证券公司的半壁江山，在业务收入上占据了整个证券行业的主导地位。
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.
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。
The enactment of the new 2006 income tax accounting standards established by the comprehensive balance sheet debt law.
2006年颁布的新所得税会计准则全面确立了资产负债表债务法的地位。
The paper introduced into the concepts of comprehensive coefficient, man - hour and income elasticity coefficient, and set up a series of quantitative assess indicators and confirmed expectation val.
引入“综合系数”、“人时”单位、“收入弹性系数”等概念，建立定量考核指标体系，确定指标的期望值以及各类手术之间的换算比例。
By means of a comprehensive calculation which uses the expert method, no-dimension analysis and weighted analysis method reaches an ideal cost and operation income analysis result.
分析研究采用专家法、无量纲化方法和加权分析法进行计算，得出理想成本及运行收益的数值。
Article 33: the income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.
第三十三条企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
Article 33: the income obtained by Enterprises from the production of products in line with state industrial policies through comprehensive use of resources may be deducted from the taxable income.
第三十三条企业综合利用资源，生产符合国家产业政策规定的产品所取得的收入，可以在计算应纳税所得额时减计收入。
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