separate income and expense 中文意思是什麼
separate income and expense
解釋
收支兩條線-
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 )
作為對徵求意見期間收到的反饋信息的回應，修訂后的準則允許報表編制者選擇將所有的收入、費用項目以及其他綜合收益的組成部分放入同一張帶小計的綜合收益表，或者是放入兩張單獨的報表（損益表和全面收益表） 。 -
For example, the administratively monopolized access regulation that caused the upper section ( railway network operation ) and lower section ( the transportation businesses ) integrated ; the relatively closed investment mechanism that at first mainly depended on government allocation, then mainly relied on railway ' s building fund ; the price regulation that controls the right of price setting strictly and keeps a low price level for a long time ; the income distribution regulation that with its income and expense carried out in two separate ways ; finally, the regulation framework that with the roles wrongly arranged and with inadequate supervision and lagged legislation
由此可以看出，我國鐵路規制體制的計劃經濟痕跡非常明顯：在進入上，實行「上下一體」的行政性壟斷；在投資上，實行先以國家為主而後以鐵路建設基金為主的相對封閉的投資體制；在運價上，國家嚴格控制定價權，並長期以來保持低價位；在收益分配上，實行收支兩條線的清算制度；最後，在規制的組織架構方面，不僅角色錯位，而且缺乏監督，立法滯后。
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