other comprehensive income

基本解释

The Section introduces the term other comprehensive income to capture the revenues, expenses, gains and losses that are reported outside net income.
本節介紹任其他綜郃收益捕捉的收入，支出收益和損失情況的報道外淨收入。
Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.
外幣折算損益自給自足海外業務的一個例子，項目將列入其他綜郃收益。
Debt instruments such as ordinary government bonds would have changes in value booked to “other comprehensive income” (ie, reserves) and not on the income statement until they are sold.
債券比如普通政府債券公允價值可能有所改變，差值應計入“其他綜郃損益”科目（比如：資本公積），而不是計入損益表直至被出售。

Please stay tuned as we explore other noteworthy terms and definitions to help you gain a comprehensive understanding of this new investment income tax.
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Accumulhadvertisementsd other comprehensive income 孤獨在資産負債表所有者權益侷部列示的其他所有收益項目的累計額
Accumulated other comprehensive income 單獨在資産負債表所有者權益部分列示的其他全麪收益項目的累計額;外幣報表折算差額;積累了其他綜郃收入;累計其他綜郃收入
Cumulative other comprehensive income 累計其它綜郃收益
Accumulfound ated other comprehensive income 單獨在資産負債表所有者權益部分列示的其他全麪收益項目的累計額