“损失”应列为我国会计的基本要素南京大学国际商学院国际会计系杨雄胜按《企业会计准则》，我国财务会计的基本要素包括资产、负债、所有者权益、收入、费用、利润六项。前三项是反映企业财务状况的会计要素；后三项是反映企业经营过程及成果的会计要素。笔者认为，从会... “Losses” should be listed as the basic elements of China’s accounting Yang Xiongsheng, Department of International Accounting, International Business School, Nanjing University According to the “Accounting Standards for Business Enterprises”, the basic elements of China’s financial accounting include assets, liabilities, owner’s equity, income, expenses and profits . The first three items are the accounting elements that reflect the financial status of the enterprise. The last three items are the accounting elements that reflect the business process and the results of the business. I believe that from the meeting ...