全面收益表

基于此理论而编制的全面收益表，被西方发达国家作为第四张报表展现在人们面前。

The comprehensive income statement based on this theory is accepted as the fourth financial statement in the western countries .

文章最后对火力发电企业运用套期保值会计提出了编制全面收益表、建立套期保值部门业绩评价标准、加强期货套期保值风险控制等几点建议。

Finally , I suggest that thermal power enterprises should compile comprehensive income statement , establish hedge sector performance evaluation standards , and enhance the control of risks in futures hedging and management in the process of application of hedge accounting .

现行利润表随着社会经济的发展越来越不适应经济发展的需要，但冒然采纳FASB的全面收益表又困难重重，改革陷入两难境地。

With the development of society and economics , the present profit statement does not meet the need for usage increasingly , but taking abruptly the composite income of FASB encounters difficulties .

财务报告体系的完善主要包括自愿披露系统性分析报告、全面收益表和增值表。

Perfection of financial report system incorporates voluntary disclosure report , overall income statement and added-value report .

二是增设了全面收益表、社会责任报表、物价变动报表和预测性报表等相关补充报表。

Adding the relevant supplementary statement such as the overall income statement , social responsibility statement , price changeable statement and prediction statement .

最后，文章针对衍生金融工具会计存在的问题，提出了几点解决措施：对资产负债表进行重构、引进全面收益表等，同时也综合分析了这些措施的可操作性和可能存在的问题。

I give some solutions such as reconstructing the balance sheet , introducing the Overall Income Statement and so on , also analyzed the operability and the possible problems .

具体包括在我国准则中适度、谨慎限制公允价值的应用范围，同时应理性辩证的看待混合计量模式下反映的会计信息，改进资产负债表、增加全面收益表。

We should limit cautiously fair value application scope , should be rational dialectical view of accounting information reflected in mixed measurement mode , should improve balance sheet , should increase comprehensive income .

论全面收益和全面收益表在我国的应用

On Application of Comprehensive Income and Comprehensive Income Statement

通过引入全面收益概念，编制全面收益表能很好地改善我国资本公积项目的核算和相关信息的披露。

In essence , capital reserve is gain . In order to improve accounting treatment of capital reserve and related information disclosure , we should introduce the concept of compensable income and offer compensable income statement .