statement of comprehensive income 和 statement of income for internal use 的区别

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求助一下：statement of comprehensive income 和 statement of income for internal use 的区别是什么？

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关键词：Prehensive statement Statemen Internal Income income statement 损益表

Statement of comprehensive income is required by GAAP. It includes net income and other comprehensive income. It uses absorption costing.

Statement of income for internal user is not accepted by GAAP. It uses variable costing.