To improve the financial reporting in our country from the various outsets , set up the guarantee system of quantity of information disclosed by reporting has important and realistic significance to the healthy run of the capital market in our country 故从多方面着手研究改进我国企业财务报告的披露内容和披露方式,对推动我国资本市场的健康运行有着重要的现实意义。当然,我们不可能要求财务报告的编制者随时随地根据环境的变化而调整财务报告,这是不经济的也是不现实的。
The jobs in the first group , such as retail sales , food services , trucking and janitorial services , which are unskilled occupations , are low wage , while in the second group are high - paid investment bankers , computer programmers , high technicians , etc . , who are able to solve complicated problems by applying information 第一类职业，诸如零售、饮食、货车运输和房管部门，均属非技术性职业，薪水低；而第二类则包括高薪的投资银行家，计算机程序编制者，高级技术人员，等等，他们能运用信息来解决复杂的问题。
In response to comments received through the consultation process the revised standard gives preparers of financial statements the option of presenting items of income and expense and components of other comprehensive income either in a single statement of comprehensive income with subtotals , or in two separate statements ( a separate income statement followed by a statement of comprehensive income ) 作为对征求意见期间收到的反馈信息的回应，修订后的准则允许报表编制者选择将所有的收入、费用项目以及其他综合收益的组成部分放入同一张带小计的综合收益表，或者是放入两张单独的报表（损益表和全面收益表） 。
