By ANDREW BLOOMENTHAL

Reviewed by CHARLENE RHINEHART

Fact checked by JIWON MA

编写人：ANDREW BLOOMENTHAL

审核人：CHARLENE RHINEHART

事实核查人：JIWON MA

What Is Other Comprehensive Income?

什么是其他综合收益？

In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized and are excluded from net income on an income statement. OCI represents the balance between net income and comprehensive income.

在企业会计中，其他综合收益包括尚未实现的收入、费用、收益和损失，不包括损益表中的净利润。其他综合收益代表净利润与综合收益之间的余额。

A common example of OCI is a portfolio of bonds that have not yet matured and consequently haven't been redeemed. Gains or losses from the changing value of the bonds cannot be fully determined until the time of their sale; the interim adjustments are thus recognized in other comprehensive income.

对于其他综合收益而言，常见的示例包括尚未到期赎回的债券组合。债券价值变化产生的收益或损失只能在出售时完全确定，因此，临时调整计入其他综合收益。

KEY TAKEAWAYS

关键要点

·In business accounting, other comprehensive income (OCI) includes revenues, expenses, gains, and losses that have yet to be realized.

在企业会计中，其他综合收益包括尚未实现的收入、费用、收益和损失。

·The accounting treatment of comprehensive income is established in the Statement of Financial Accounting Standards No. 220, entitled "Comprehensive Income," which was published by the Financial Accounting Standards Board.

其他综合收益的会计处理由财务会计准则委员会发布的《财务会计准则公告第220号-综合收益》确定。

·A bond portfolio is a prime example of an asset that may be considered OCI, as long as the business does not classify the underlying bonds as held-to-maturity.

债券组合是可被视为其他综合收益的典型资产，但前提是公司不会将标的债券归类为持有至到期。

·OCI is an important measure of larger corporations' value.

其他综合收益是衡量大型企业价值的重要指标。

Understanding Other Comprehensive Income

了解其他综合收益

Corporate income can be broken down in a multitude of ways. To compensate for this, the Financial Accounting Standards Board (FASB) requires companies to use universal measurements to help provide investors and analysts with clear, easily accessible information on a company's financial standing.

企业所得可以通过多种方式细分。为此，财务会计准则委员会（FASB）要求企业采用通用计量标准以清晰易懂的方式向投资者和分析人员提供企业财务状况相关信息。

The Statement of Financial Accounting Standards No. 220, published by the FASB and entitled "Comprehensive Income," reads that an entity shall report comprehensive income in a single continuous financial statement and present its components in two sections: net income and other comprehensive income.

财务会计准则委员会发布的《财务会计准则公告第220号-综合收益》规定，企业应在单一连续报表中列报综合收益，并按净利润和其他综合收益列示相应的组成部分。

Not to be confused with it, accumulated other comprehensive income records changes in unrealized gains and losses in OCI and is found on a companies balance sheet.

不要将其他综合收益与累计其他综合收益混淆，后者记录的是其他综合收益未实现收益和损失的变动额，在公司的资产负债表列报。

Important: Other comprehensive income is also not the same as "comprehensive income", though they do sound very similar. Comprehensive income adds together the standard net income with other comprehensive income.

重要提示：其他综合收益与综合收益看起来很类似，但是二者不同。综合收益等于净利润加上其他综合收益。

Common Examples of Other Comprehensive Income

其他综合收益常见示例

Any held investment classified as available for sale, which is a non-derivative asset not intended to be held until maturity and isn't a loan or a receivable, may be recognized as comprehensive income.

任何归类为可供出售的持有投资，即不打算持有至到期的非衍生资产，且不是贷款或应收账款，可以确认为综合收益。

Other examples of OCI include:

其他综合收益的其他示例包括：

·The previously mentioned bond portfolio is such an asset, as long as the business does not classify the bonds as held-to-maturity. Any change in the value of the available-for-sale asset may be included.

前面提到的债券组合是可被视为其他综合收益的资产，但前提是公司不会将债券归类为持有至到期。任何可供出售资产价值变动均可包括在内。

·Foreign currency transactions can create gains or losses if the balance of a company's currency holdings fluctuates, which they frequently do. But the only companies which truly need to pay attention to foreign currency-derived comprehensive income are large firms that deal in many different currencies.

如果公司持有的货币余额发生波动（这种情况经常发生），外币交易会产生收益或损失。但是，唯一真正需要关注外币衍生的综合收益的公司是进行多种货币交易的大型公司。

·Pension plans can also create comprehensive income. If the value of the plan increases, the difference between the old value and new value can be recognized as comprehensive, minus any distributions to pension recipients.

养老金计划也可以产生综合收益。如果养老金计划的价值增加，则旧值与新值之间的差额可确认为综合收益减去向养老金领取人员的分配额。

·Gains and losses (effective portion) on derivatives instruments that are designated as, and qualify as, cash flow hedges.

被指定为且符合现金流量对冲条件的衍生工具的收益和损失（有效部分）。

Is Other Comprehensive Income Part of Retained Earnings?

其他综合收益属于留存收益吗？

No. Retained earnings are the funds leftover from corporate profits after all expenses and dividends have been paid. OCI is not part of this figure.

不属于。留存收益是公司在支付所有费用和股息后留在公司内部的利润。其他综合收益不属于留存收益。

What Are the Components of Other Comprehensive Income?

其他综合收益包括哪些部分？

OCI consists of revenues, expenses, gains, and losses that a firm recognizes but which are excluded from net income.

其他综合收益包括公司确认但不属于净利润的收入、费用、收益和损失。

Where Does Other Comprehensive Income Appear on Financial Statements?

哪类财务报表会显示其他综合收益？

Comprehensive income and OCI both appear on the income statement. Accumulated other comprehensive income (AOCI) instead appears on the balance sheet as part of owners' equity.

综合收益和其他综合收益在损益表列示，累计其他综合收益作为所有者权益在资产负债表列示。