其他综合收益的会计处理

Accounting treatment of other comprehensive income

企业的部分业务,原来在"资本公积—其他资本公积"中核算,新修订的会计准则要求将其转入"其他综合收益"核算。主要涉及可供出售金融资产的相关核算,可供出售外币非货币性项目的汇兑差额,长期股权投资权益法,存货或自用房地产转换为投资性房地产,现金流量套期工具相关部分。在会计报表上也列示了其他综合收益项目。

The enterprise part of the business, the original in the 'capital reserve-other capital reserves' in accounting, the newly revised accounting standards requirements be transferred into the 'other comprehensive income' business accounting. Mainly related to the available for sale financial assets related to accounting, for sale of foreign currency non monetary items of exchange balance equity method of long-term stock investment, stock or self use real estate conversion for real estate investment, cash flow hedging tools relevant parts. Other comprehensive income items are also shown in the accounting statements.