1) profit and loss of previous year
上年损益
5) Profit and loss
损益
1.
Analyzing of the Effects of Profit and Loss on Foreign Exchange upon Accounting Statement;
外币折算损益对会计报表影响分析
2.
The paper makes a comparative analysis of the relation between calculated depreciation and counted devaluation and recovery of fixed assets and studies the influences upon current profit and loss by depreciation of fixed assets with different depreciation methods.
该文通过对固定资产减值与固定资产折旧的比较分析,研究了计提折旧与计提固定资产减值及恢复之间的相互 关系及在不同折旧方法下固定资产减值对当期损益的影响,并对由此带来的财务后果提出了值得思考的问题。
3.
The paper elaborates the definition and classification of non-monetary transactions, so it deepens the understanding of profit and loss ascription and also the understanding of financial reports disclosure.
本文通过对我国第十个具体会计准则———非货币性交易中非货币性资产概念认识入手 ,阐述了“非货币性交易”的定义、分类 ,进而加深对非货币性交易损益归属及报表披露的认识 ,对于更深入掌握新准则提供了一个思路。
6) interest benefit/cost
利益损益
补充资料：上年
1.犹上岁。指丰收年。 2.道家以二十﹑三十为上年，认为是修道最佳的年岁。 3.去年;前几年。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条