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一、全面收益的涵义及特点(一)全面收益的涵义会计收益,通常是指来自期间交易的已实现收入和相应费用之间的差额。会计收益是建立在会计分期的假设之
I. Definition and Features of Comprehensive Income (I) Implications of Comprehensive Income Accounting income usually refers to the difference between the realized income and the corresponding expenses from the transaction during the period. Accounting income is based on the assumption of accounting staging