论文部分内容阅读
综观各国利润表的编制方法,目前主要有两种:一种是我国、日本、美国普遍采用的费用功能法;另一种是西欧国家采用的费用性质法。这两种方法在编制企业利润表的过程中以不同形式列示费用,反映不同的经济现象和本质。本文试图比较两种不同的编制方法,从而看出各自的优缺点。依据《国际会计准则第1号——财务报表列报》(简称IASI)的阐述,费用性质法是指费用按其性质在利润表内以总额反映,不在企业范围内各功能单位之间再分摊。费用功能法是指费用按其功能划分为销售费用、销售成本、管理费用等部分。下面假设一组数据进行比较:
Looking at the method of compiling the income statement of each country, there are mainly two kinds at present: one is the cost function method universally adopted by China, Japan and the United States; the other is the cost nature method adopted by Western European countries. Both of these methods present costs in different forms in the preparation of corporate income statements, reflecting different economic phenomena and essences. This article attempts to compare two different methods of compilation to see their strengths and weaknesses. According to the explanation of IAS 1 - Presentation of Financial Statements (IASI), the nature of expense method refers to that the expense is reflected in total amount in the income statement according to its nature, and it is not apportioned among functional units within the scope of the enterprise . Cost function method refers to the cost according to their function is divided into sales costs, sales costs, management costs and other parts. Let’s suppose a set of data is compared: