| 1. | The theory of comprehensive income and choosing of accounting measuring model
全面收益理论及会计计量模式的选择 |
| 2. | The comprehensive income includes all changes in equity during a period except those resulting from investments by owners and distributions to owners
全面收益是指一个企业在一定期间由源于非业主的交易、事项及情况所引起的业主权益(净资产)之变动。 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | The investigation on accounting reforms of various countries shows that all reforms put their emphasis on the report of comprehensive income , and little of recognition and reputation is involved
综观各国的改革，其重点均是放在全面收益的报告问题上，对其确认和计量问题涉及较少。 |
| 6. | This paper proposes the idea of implementing the mode of comprehensive income based on the problems in current accounting income . and it discusses in detailed the related problems in comprehensive income
本文主要是针对现行会计收益中存在的问题，提出实行全面收益模式的观点，并对全面收益的有关问题作了详细论述。 |
| 7. | With the rapid changes of accounting circumstances , the objectives of financial accounting need to be changed and developed , and the changing leads to the occurring of comprehensive income issues
会计环境的日新月异必然要求财务会计的目标也处于不断的变化和发展过程当中,财务会计目标的向前发展进一步引致了全面收益问题的产生。 |
| 8. | The last part mostly clarified the important sense about implementing comprehensive income statement in china and gave some advice about how to push the reform into reality
第四部分首先分析了目前我国推行全面收益呈报存在的问题，然后阐明了在我国推行全面收益呈报的重要意义，在此基础上针对存在的问题提出在我国推行全面收益呈报的几点建议。 |
| 9. | Now , fasb , asb and iasc have been done prominent achievements in this field : to improve the traditional income statement , and report the comprehensive income . then - experiences give us so much help
美国、英国以及国际会计准则委员会在这一领域的改革做出了巨大的成就：改进传统表，编报全面收益报告，将已确认的利得和损失纳入收益报告。 |
| 10. | The third part introduced the development and implement of comprehensive income statement abroad hi detail , synchronously compared the difference among accounting income , economic income and comprehensive income
具体来说，在这一部分中叙述了全面收益表的产生，全面收益的构成和全面收益表的报告方式，同时还对会计收益、经济收益和全面收益进行了详细比较。 |
