Comparative statement of actual and estimated profit and loss combined statement of income and retained earnings 预期损益与实际损益比较表损益及保留盈余合并表
The prior-period adjustment appears on the corporation's statement of retained earnings to indicate to read-ers the amount and the nature of the change in the retained earn-ings balance. 前期调整列示在公司的资产负债表中,以提醒报表使用者注意留存收益余额变化的性质和数量。
Combined statement of income and retained earnings 损益及保留盈余合并表
Statement of allocation of net profits or net income earnings before interest and tax 净利或净收益分配表减除利息和税款前收益
The revenue should be recognized and reported in the income statement when the timing of revenue is reasonably determinable and the earnings process is completed. 当收入的时机能够合理地确定,盈利过程已经完成时,收入就应在收益表中加以确认和报告。
Not a required financial statement, but widely used as a substitute for the statement of retained earnings. 它不属于要求披露的财务报表,但常用于代替留存收益报表。
Single proprietorships and partnerships prepare the statement of owners'equity rather than the statement of retained earnings. 独资企业和合伙企业编制业主权益表,而不是留存收益表。
A statement of retained earnings explains certain changes in the amount of the owners'equity in the business. 留存收益表解释企业的所有者权益在某些方面的变化。
In addition to the above three basic statements, the corporation may prepare other statements such as the statement of stockholder's equity or statement of retained earnings. 除了上述三个主要报表之外,公司还可以编制其他一些报表,如股东权益表、留存收益表等。
This paper try to establish the social earnings statement to reflect the enterprises 'social earnings for the purpose of increasing the enterprises' social earnings. 通过创建社会收益表来反映企业的社会收益状况,以提高企业的社会收益。
Owing to the two reasons above, presentation of the comprehensive income in the income statement has not played an important role in the inhibition of earnings management as expected. 综合以上两方面原因,综合收益在利润表的列报尚未能够抑制管理层的盈余管理行为。
EVA is a corporate balance sheet and income statement of the comprehensive examination, the core is the capital investment has a cost, corporate earnings is only higher than the cost of capital will create value for shareholders. EVA是对企业资产负债表和利润表的综合考核,其核心在于资本投入是有成本的,企业的盈利只有高于资本成本时才会为股东创造价值。