OCI：其他综合收益
“其他综合收益”（Other Comprehensive Income）在会计和商业领域中极为常见，为了书写和沟通的便利，通常被缩写为OCI。该术语主要用于财务报表中，指那些未计入当期净利润但影响所有者权益的收益项目，例如可供出售金融资产的公允价值变动等。掌握OCI的概念对于理解企业全面收益状况至关重要。
Other Comprehensive Income具体释义
Other Comprehensive Income的英文发音
例句
- For the firsttime, this paper carried on the empirical research of the other comprehensive income.
- 本文首次对其他综合收益(OCI)的信息含量进行实证检验。
- Meanwhile, the unrealized loss and profit of fair value variable of financial assets reflected in other comprehensive income is more relevant.
- 同时，对于可供出售金融资产公允价值变动产生的未实现损益，用其他综合收益(OCI)反映出的信息更具有相关性。
- 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年综合收益及其他综合收益(OCI)列报的明确及相应调整并未提高综合收益的价值相关性，并且也对投资者准确理解其他综合收益(OCI)产生了一定影响。
- 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.
- 换言之，在金融负债公允价值变动损益列报为其他综合收益(OCI)的情况下，个体投资者才能够对信用风险变化进行正确区分。
- 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.
- 现在其他综合收益(OCI)的明细构成只是在报表附注中得以体现，随着改革的进一步深化，报表使用者阅读报表能力的提高，全面收益可以构建一套完整的准则体系，包括确认、计量和列报。
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