论文部分内容阅读
当前世界上各个国家利润表的编制方式,主要存在两种形式:第一是我国、美国和日本等国家使用的费用功能法;还有一种是西方国家运用的费用性质法;这两种方式在企业的利润表编制过程中可以展现出不同类型的费用列示,可以具体反映出不同类型的经济状况和本质。本文就针对这两种不同类型利润表的编制方式,从各个方面比较这二者之间的区别和联系。
There are two main forms of compilation of income statements in various countries of the world at present: the first is the cost function method used by countries such as China, the United States and Japan; and the other is the cost nature method used by western countries; The process of compiling a company’s income statement can show different types of expenses, which can reflect different types of economic conditions and essence. This article aims at the compilation of these two different types of income statements and compares the differences and connections between the two in all aspects.