OCI的意思
「OCI」經常作為「Other Comprehensive Income」的縮寫來使用,中文意思:「其他綜合收益」。
OCI(其他綜合收益)詳細解釋
- 英文縮寫詞:OCI
- 英文單詞:Other Comprehensive Income
- 中文簡要解釋:其他綜合收益
- 流行度:4441
- 分類:Business
- 領域:Accounting
英文縮寫OCI的擴展資料
- For the firsttime, this paper carried on the empirical research of the other comprehensive income.本文首次對其他綜合收益(OCI)的信息含量進行實證檢驗。
- Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant.同時,對于可供出售金融資產公允價值變動產生的未實現損益,用其他綜合收益(OCI)反映出的信息更具有相關性。
- Third, the disclosure ( defined and adjusted in 2009 ) of comprehensive income and other comprehensive income cannot enhance the value relevance of comprehensive income, and also affect on investors to accurately understand the other comprehensive income.2009年綜合收益及其他綜合收益(OCI)列報的明確及相應調整并未提高綜合收益的價值相關性,并且也對投資者準確理解其他綜合收益(OCI)產生了一定影響。
- That is, only when the presentation format of the fair value change of financial liabilities is other comprehensive income, can individual investors correctly differentiate the credit risk change direction by their investment judgments. 3.換言之,在金融負債公允價值變動損益列報為其他綜合收益(OCI)的情況下,個體投資者才能夠對信用風險變化進行正確區分。
- Now the details of other comprehensive income are reflected in the notes. With the further reform and improvement of reading the report, it seems that constructing a complete set of standards system of CI including the recognition, measurement and presentation is needed.現在其他綜合收益(OCI)的明細構成只是在報表附注中得以體現,隨著改革的進一步深化,報表使用者閱讀報表能力的提高,全面收益可以構建一套完整的準則體系,包括確認、計量和列報。