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收入、费用、利润是利润表的构成要素,收入-费用=利润是编制利润表所依据的会计等式。由于历史原因,收入、费用会计要素的核算范围与“收入-费用=利润”会计等式与利润表中的项目存在一定的矛盾。本文结合多步式利润表的格式,进一步认识收入、费用会计要素,引出“收益”和“支出”的概念,提出“收益-支出=利润”这一会计等式,使收入、费用会计要素、动态会计等式、利润表三者有机的协调起来。
Income, expenses, profits are components of the income statement. Income - expenses = profit is the accounting equation on which the income statement is compiled. Due to historical reasons, accounting, income and expense accounting elements of the scope of the accounting and “income - cost = profit ” accounting equation and the income statement of the project there is a certain contradiction. Based on the format of multi-step income statement, we further understand the concepts of income and expense accounting, derive the concept of “income” and “expenditure”, and put forward the accounting equation of “income-expenditure = profit” Income, cost accounting elements, dynamic accounting equation, income statement three organic coordination.