The field of accounting put forward a new income viewpoint-comprehensive income.

会计界提出了一种新的收益观点——全面收益。

Alternatively, a company may choose to report comprehensive income in a separate Statement of Comprehensive Income.

另外，一家公司可以选择在一个单独报告综合收益报表综合收入。

The statement of financial performance and comprehensive income are closely related.

财务业绩的全面报告与综合收益是密不可分的。

The Section introduces the term other comprehensive income to capture the revenues, expenses, gains and losses that are reported outside net income.

本节介绍任其他综合收益捕捉的收入，支出收益和损失情况的报道外净收入。

Foreign currency translation gains and losses on self-sustaining foreign operations are an example of items that would be included in other comprehensive income.

外币折算损益自给自足海外业务的一个例子，项目将列入其他综合收益。

The changes made are to require information in financial statements to be aggregated on the basis of shared characteristics and to introduce a statement of comprehensive income.

本次修订要求将财务报表信息以共同的特征为基础进行合并，并引入综合收益表。