随着经济的发展,各企业的业务有不少新的变化,我国财政部颁布《企业会计准则第30号——财务报表列报》,要求所有执行企业会计准则的企业自2015年1月1日起施行。本次准则修订的核心内容和主要变化是增加了其他综合收益科目。本文主要对其他综合收益做以解释,并简单说明其他综合收益的基本核算内容和相应核算。 With the economic development, there are quite a few new changes in the business of the enterprises. The Ministry of Finance promulgates the “Accounting Standard for Business Enterprises No. 30 - Presentation of Financial Statements” and requires that all enterprises that implement the Accounting Standards for Enterprises as of January 1, 2015 The date of implementation. The core of this revised standard and the main change is the addition of other comprehensive income subjects. This article mainly explains other comprehensive income, and simply explains the basic accounting contents and corresponding accounting of other comprehensive income.