Analyzing of the Effects of Profit and Loss on Foreign Exchange upon Accounting Statement;
外币折算损益对会计报表影响分析
The paper makes a comparative analysis of the relation between calculated depreciation and counted devaluation and recovery of fixed assets and studies the influences upon current profit and loss by depreciation of fixed assets with different depreciation methods.
该文通过对固定资产减值与固定资产折旧的比较分析,研究了计提折旧与计提固定资产减值及恢复之间的相互 关系及在不同折旧方法下固定资产减值对当期损益的影响,并对由此带来的财务后果提出了值得思考的问题。
The paper elaborates the definition and classification of non-monetary transactions, so it deepens the understanding of profit and loss ascription and also the understanding of financial reports disclosure.
本文通过对我国第十个具体会计准则———非货币性交易中非货币性资产概念认识入手 ,阐述了“非货币性交易”的定义、分类 ,进而加深对非货币性交易损益归属及报表披露的认识 ,对于更深入掌握新准则提供了一个思路。
consolidated income statement
合并损益表,综合损益表
gain(loss) from disposal of discontinued segments
停业部门损益—处分损益
statement of merchandise income and profit and loss
商品收益及损益计算表
terms of trade gains or losses
贸易条件收益或亏损（损益）
income(loss) from operations of discontinued segments
停业部门损益—停业前营业损益
comparative statement of actual and estimated profit and loss
预期损益与实际损益比较表
deferral and amortization of gains and losses
延期任列并摊销损益
combined statement of income and retained earnings
损益及保留盈余合并表
statement of realization income and loss
变产清算损益计算表
consolidated income sheet work sheet
合并损益表工作底稿
balance sheet-income sheet ratios
资产负债与损益比率
translation gain or loss
指(外币折算的) 折算损益
Account of business ( business report )
营业报告书，损益计算表。
Unrealized holding gains or losses
未实现的资产持有损益
Division of the gain or loss from sale of the business
分配出售企业的损益
The modest receive benefit, while the conceited reap failure.
谦受益, 满招损。
She does him good and not evil all the days of her life.
她一生使丈夫有益无损。
accumulated balance of income less losses
收益减亏损累积余额