| 单词 | statement of total recognized gains and losses |
| 释义 | statement of total recognized gains and losses A primary statement showing the extent to which shareholders' equity has increased or decreased from all the various gains and losses recognized in the period. It includes profits and losses for the period, together with all other movements on reserves reflecting recognized gains and losses attributable to shareholders. Such a statement has been required from UK companies since 1993. The statement is dealt with under Financial Reporting Standard 3, 'Reporting Financial Performance'. |
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英汉经管词典收录了5297条经济管理类英汉双解词条，基本涵盖了经济学、管理学、金融学、会计学、证券期货、商务活动等领域的常用英语单词及短语词组的翻译及用法，是学习及工作的有利工具。