综合收益

财务业绩的全面报告与综合收益是密不可分的。

The statement of financial performance and comprehensive income are closely related .

会计环境；会计目标；综合收益列报格式；

Accounting environment Accounting objective Presentation format of comprehensive income ;

而IFRS9对金融资产的分类依据主要是依据业务模式测试和合同现金流量特征测试，把可供出售金融资产期间价值的变动计入其他综合收益，并引入FV-OCI模式，处置时不允许转入损益。

The classification in IFRS 9 is mainly based on testing and contract business model based on cash flow characteristics of the test , the change of financial assets available for sale introduced the FV-OCI mode , which does not allow disposal profit or loss .

分析了企业合作阻力系数的研究现状及企业合作阻力系数的影响因素，认为企业综合收益与综合成本是合作阻力系数的2个因素。

The research status and influencing factors of the cooperation resistance coefficient were analyzed .

利得与损失的引入反映我国传统收益向综合收益的转变。

Introduction of gain and loses represents the change from traditional income to composite .

综合收益由历史收益、当前收益和潜在收益构成；

The general income consists of the history value , current value and potential value .

综合收益报告的国际比较

The International Comparison of Synthetical Income Reports

年综合收益的增长是以加热负荷和冷却负荷增加为代价的。

The increase of annual net profit cost increase of heating duty and cooling duty .

引入综合收益理念是近年来我国会计报告改革的方向之一。

The idea applying comprehensive income is used for accounting report reform in recent years .

综合收益及其列报

Comprehensive income and its display

本文首次对其他综合收益的信息含量进行实证检验。

For the firsttime , this paper carried on the empirical research of the other comprehensive income .

综合收益会计浅论

On the Comprehensive Income Accounting

封闭式基金投资价值的均值半标准差及其综合收益率分析

Analysis of the Mean , Half Standard Deviation of Close-ended Fund Investment Value and its Comprehensive Returns Ratio

综合收益会计理论是传统收益会计理论的改造和发展。

The accounting theory of comprehensive income is the re - form and development of the traditional accounting theory of income .

第四，对综合收益价值相关性的国别差异进行了原因分析。

Analysis of the causes leading to differences in value relevance of comprehensive income in different countries / regions has been done .

同时，对于可供出售金融资产公允价值变动产生的未实现损益，用其他综合收益反映出的信息更具有相关性。

Meanwhile , the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant .

但小麦收获还可增加收益，因此，小麦-烤烟套作种植能取得相对较高的综合收益。

But wheat harvest could aslo increase the income . So we could achieve relatively high consolidated income in the wheat-tobacco with inter-cropping planting .

一是全面引入综合收益观，二是规范上市公司会计信息披露。

The first recommendation is that introduce the view of comprehensive income , and the second is norm the accounting information disclosure of listed companies .

通过研究，论文得出了以下结论：一、综合收益及其构成项均同股价具有显著的正相关关系。

Through research , we draw the following conclusions : First , both comprehensive income and its components with the stock price significantly positive correlation .

找到综合收益表，这份报表通常紧跟在损益表后面。然后看一下其中的外币折算调整项目。

Find the Statement of Comprehensive Income , which usually follows the income statement , and look for an item in it called Currency Translation Adjustment .

实证结果显示其他综合收益与盈余管理具有显著的负相关关系，且披露格式的变化更能有效地抑制盈余管理。

The results are that the two have negative correlation with each other and the more transparent disclosure format is , the more suppressive the comprehensive income information are to earning management .

高等学校法律法规授权组织定位之理论检视&兼论我国行政主体理论的改造综合收益会计理论是传统收益会计理论的改造和发展。

The Theory of the Qualification of University as An Organization Authorized by Laws and Regulations The accounting theory of comprehensive income is the re - form and development of the traditional accounting theory of income .

接下来从定量因素分析，建立了综合收益和成本因素的物流中心选址模型，并介绍了遗传算法在求解中的应用；

In the following , the paper analyses the quantitative factors . A quantitative model will be constituted which includes both cost and income ingredients , and introduces the Genetic Algorithm 's application for the solution .

与传统的净利润相比，综合收益更加接近经济的本质，也更加适应布雷顿森林体系瓦解以来资产价值极具波动性的经济现实，具有理论上的合理性与先进性。

Compared with traditional net profit , comprehensive income better reflects the principle of economics and better suits the economic reality of huge volatility in values of assets since the collapse of the Bretton Woods System .

本文运用大样本考察我国新股发行长期收益，在市场综合收益率调整后发现我国新股上市后存在正的累计超额收益的期限为7个月。

This paper calculates the long-term return of the IPOs in China 's stock market , and we find that the positive abnormal return of new issues lasts 7 months after adjusted by the market return .

综合收益的价值相关性弱于净利润的价值相关性，即投资者依旧过于关注净利润这一传统盈余指标，对综合收益这一全面收益理念的重视程度有待提升。

Second , the value relevance of comprehensive income is weaker than the net income , namely , the investors still pay more attention to the traditional earnings , and comprehensive income concept needs to be improved .

本章设立的主要目的是为假设的提出奠定理论基础。本章节主要介绍了综合收益相关理论，盈余管理相关理论，综合收益及其相关项目对盈余管理的影响以及资产负债观理论和信息不对称理论。

This chapter lays the theoretical foundation for assumptions . Therefore , it gives a brief review of the comprehensive income theory , earning management theory and other theories ( including Asset-liability View and information asymmetry ) .

同时建议对实务中已经存在的会计准则中尚未规定但属于其他综合收益性质的事项，如保险公司的影子会计影响数等，尽快做出明确规定。

Meanwhile , suggesting that items belonging OCI are in practice but do not regulate in accounting standard , such as the influence number of Shadow accounting in assurance companies , should be regulated as soon as possible .

我国受国际会计准则委员会影响，对公允价值采用谨慎使用的态度，严格限定公允价值的运用，致使以反映资产负债观思想的综合收益实践发展一度停滞。

Influenced by International Accounting Standards Board , China adopted a cautious attitude towards the use of fair value in a strict way , once causing stagnancy in the comprehensive income development embodied the thought of asset-liability view .

换言之，在金融负债公允价值变动损益列报为其他综合收益的情况下，个体投资者才能够对信用风险变化进行正确区分。

That is , only when the presentation format of the fair value change of financial liabilities is other comprehensive income , can individual investors correctly differentiate the credit risk change direction by their investment judgments . 3 .