Combined statement of income and earned surplus 损益与公积金合并计算书
While the brief statement left the nature of any action vague, it constituted progress for the Europeans in that it marked Chinese recognition of their difficulties with an ever-rising euro and an ever-expanding Chinese trade surplus. 尽管这份简要声明并未表明行动的实质,但对欧洲人而言,这已是一种进展,因为它标志着中国承认欧元不断升值以及中国贸易顺差不断扩大给欧洲造成了难题。
The first is a comprehensive statement of theories on transfer of rural surplus labors from western economists and domestic researcher, which set a theoretical basis for the study on Xinhua county's case. 本文共分四部分,首先,对西方经济学家及国内学者关于农村剩余劳动力转移理论进行全面阐述,为研究新化县剩余劳动力的转移做理论铺垫和准备;
Some foreign documents point out that the comprehensive income reflects the articulation of balance sheet and profit statement reveals some by-passing items of balance sheet and tries to reduce the managing space of surplus of an enterprise effectively. 国外相关文献指出,综合收益联结资产负债表与利润表,揭露以往绕过利润表直接进入资产负债表的项目,能有效减小企业盈余管理空间。