价值工程
價值工程
개치공정
VALUE ENGINEERING
2013年
22期
167-168
,共2页
利润表%所有者权益表%全面收益表
利潤錶%所有者權益錶%全麵收益錶
리윤표%소유자권익표%전면수익표
income statement%statement of owners equity%comprehensive income statement
改革目前我国以“利润表（损益表）”和“所有者权益变动表”共同作为业绩报告披露的模式为单表（财务业绩表或全面收益表）披露模式已成为当前业绩报告披露体系改革的迫切要求。
改革目前我國以“利潤錶（損益錶）”和“所有者權益變動錶”共同作為業績報告披露的模式為單錶（財務業績錶或全麵收益錶）披露模式已成為噹前業績報告披露體繫改革的迫切要求。
개혁목전아국이“리윤표（손익표）”화“소유자권익변동표”공동작위업적보고피로적모식위단표（재무업적표혹전면수익표）피로모식이성위당전업적보고피로체계개혁적박절요구。
The reform of disclosure model of taking" income statement (profit and loss statement)" and " change statement of owners equity " as performance report to the disclosure model of single statement (financial performance statement or comprehensive income statement) has become the urgent requirement of current performance report disclosure system reform.
