全面收益观,comprehensive income view
1)comprehensive income view全面收益观
1.This paper compares the traditional income view andcomprehensive income view,introduces the present application of the report mode of the comprehensive income in the world,and analyzes whether or not should promote and how to promote the comprehensive income in China.对传统收益观与全面收益观进行了比较,介绍了全面收益报告模式在国际上的应用现状,探讨了我国是否应推行及如何推行全面收益会计。
英文短句/例句
1.A New Type of Liability Method under the Comprehensive Income Theory-Transaction Amount Method;全面收益观下一种新型的资产负债表债务法—发生额法
2.The Development of Comprehensive Income View and its Application in Chinese Accounting Standards for Enterprises;全面收益观发展动态及其在我国会计准则体系中的应用
3.A NEW VIEW OF INCOME: THEORIES OF COMPREHENSIVE INCOME;全面收益理论对我国推行全面收益报告的启示
4.On Application of Comprehensive Income and Comprehensive Income Statement;论全面收益和全面收益表在我国的应用
5.On the Difference between Accounting Profits and Overall Profits;会计收益与全面收益的区别及改进思路
6.YTM [yield to maturity]全期收益，到期收益［
7.Analysis on the Reference and Application of Comprehensive Income Report;全面收益报告的借鉴及应用形式探析
8.Overall Income Report: a New Trend in the Development of Financial Report;全面收益报告:财务报告发展新趋势
9.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
prehensive Income Transparency and Earnings Management;全面收益透明度与盈余管理的关系研究
prehensive Income Report and Its Influence on Information Users;试析全面收益报告及其对信息使用者的影响
12.The Study and Inspiration of The Presentation of Comprehensive Income in The Financial Statements of U.S Companies;美国公司呈报全面收益方式研究及启示
13.The Analysis of the Risk and Profit of Our Country Facing the Global Virtual Economy;面对全球经济虚拟化的风险与收益分析
14.Economists and accountants hold different views on the concept of income: Capital Maintenance Concept and Income Matching Concept.会计学和经济学对收益的认识有不同的观点：资本保全现和收益配比观。
15.The Comprehensive Invome Theory and the Confirmation of Gain-Loss--the Advantage and Disadvantage of Principle of Realizing and the Accrual Basis of Accunting;全面收益理论与损益确认原则——实现原则、权责发生制原则利弊谈
16.ROI tends to emphasize short-run profit rather than long-run profitability.片面强调短期收益而忽略长期收益性。
17.The Tuition Policy and the Development of Graduate Education According to the View of All-Around Development;从全面发展观看收费制度与研究生教育的发展
18.CITY AND COUNTRYSIDE HOUSEHOLD REGISTER AND HUMAN CAPITAL RETURN:EVIDENCE FROM CROSS-SECTION DATA OF GUANGDONG PROVINCE城乡户籍与人力资本收益——基于广东省截面数据的观察
相关短句/例句
comprehensive income全面收益
1.A new statement,which reportscomprehensive income,is coming into being.20世纪90年代以来,英国会计准则委员会(ASB)、美国财务会计准则委员会(FASB)和国际会计准则理事会(IASB)都在致力于收益报告的改进,一张反映全面收益的报告正在形成。
2.Under these circumstances,thecomprehensive income theory has been increasingly accepted by people.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。
3)concept of all-round benefit全面效益观
1.This paper briefly discusses on the function and significance of guiding and helping the whole society create benefits through utilizing the archives and establishing theconcept of all-round benefit of archives utilization, and puts forward some problems needing attention in aspect of establishing theconcept of all-round benefit of archives utilization.简要论述了树立档案利用的全面效益观的作用和意义及应注意的几个问题。
4)comprehensive income statement全面收益表
5)comprehensive earnings mode全面收益模式
1.Exploration is made by this paper to the two main concepts on the goals of financial statements (concept of accountability and concept of decision usefulness) and their respective two modes of earnings report (traditional earnings mode andcomprehensive earnings mode).收益报告是现代财务会计的核心环节,其内容和模式取决于财务报告目标,就财务报告目标的两种主要观点(受托责任观和决策有用观)及与其对应的两种收益报告模式(传统收益模式和全面收益模式)的关系进行了探讨,并认为我国可以凭借会计准则发布的契机,有目标、有步骤地进行深化收益报告模式的改革。
6)comprehensive income report全面收益报告
1.Considerations of practisingcomprehensive income report in China;我国推行全面收益报告若干思考
2.In China,under the rule of meeting the present demand of the financial report user and the objective requirement of development in future and considering the cost and income principle revealed by the information of comprehensive income,a three-stage model based on some foreign advanced theories is introduced to promote thecomprehensive income report.在我国,遵循充分满足财务报表使用者目前的需要和以后发展的客观要求,考虑全面收益信息披露的成本与收益原则,借鉴国外已有的先进成果,探讨采用"三阶段模式"推行全面收益报告。
延伸阅读
全面收益全面收益[全面收益]西方会计学界在80年代提出的一个新的财务报表要素。根据美国财务会计准则委员会(FASB)的定义:一个企业或其他经济主体在某一期间与非业主方面进行交易或发生其他事项和情况所引起的业主权益(净资产)的所有变动，即该期间内除业主投资和分派业主款以外的全部业主权益变动(现金收人和现金支出的净额)。其来源包括:(l)企业与非业中的其他经济主体之间的交换或转移;(2)企业的生产性作业成果;(3)价格变动、自然灾害以及企业与其所处经济、法律、社会、政治环境相互作用的其他影响。
