术语“损益表”的详细信息
| 数据项 Items | 术语信息 Info. |
|---|---|
| 汉语术语编号 Term No. | 79000552 |
| 所属学科 Subject | 经济学 Economics |
| 汉语术语词性 POS | n. |
| 汉语术语分词 Segmentation | 损益表/ |
| 汉语术语长度 Length | 1 |
| 关联术语表达 Association | 利润表 |
| 搭配信息 Collocation | 损益表债务法the income statement liability method |
| 编纂人 Compiler | 张馨文 |
| 编纂日期 Date of Compilation | 2016-07-26 00:00:00 |
汉英语境1
英译术语:
income statement
汉语语境:
现行损益表随着社会经济的发展越来越不适应经济发展的需要，但冒然采纳FASB的全面收益表又困难重重，改革陷入两难境地。对处在困境中的损益表改革提出兼顾反映经营成果和使用决策两种目的，分别采用收入—费用法和资产—负债法两种方法编制损益表及其补充资料。
英语语境:
With the development of society and economy, the present income statement does not meet the needs of economic development increasingly, but abruptly taking the composite income statement of FASB (Financial Accounting Standards Board) encounters many difficulties. Therefore, the reform is being in a dilemma. As for the income statement, revenues-expenses method and assets-liabilities method are used to respectively form the income statement and its additional relevant information in order to reflect the operating results and the decisions by users of information.