一、会计收益计量的地位 在现代会计核算系统中,会计收益的计量一直处于核心地位。“成本与收入配比的收益决定五百年来一直是复式记帐的基本特征,是整个系统的重要核心和灵魂”。要正确地认识会计收益计量的地位,需从理论与实际两个方面进行考察。 (一)理论上,收益计量是会计计量两大中心内容的核心 会计离不开计量。会计计量是会计系统的核心职能,资产计价与收益计量正是会计计量 First, the status of accounting earnings measurement In modern accounting system, the measurement of accounting income has always been at the core. “The determination of the profit-to-income ratio for five centuries has been the basic feature of double entry accounting and an important core and soul of the entire system.” To correctly understand the accounting measurement of income status, we must study from both theoretical and practical aspects. (A) In theory, revenue measurement is the core accounting of the two centers of accounting measurement can not be separated from measurement. Accounting measurement is the core function of the accounting system, asset pricing and revenue measurement is accounting measurement