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贵刊1990年12期发表的胡伯勋同志《浅议不同期利润的比较与表述》一文读后,对其中第三种情况所提出的“当对比双方为一正一负,即一盈一亏时,因二者为两个不同质的概念,所以不能简单地相加或相减,而应用文字直接陈述其盈亏绝对额”的提法,笔者有不同的见解: 笔者认为,企业的经营成果,在不同期内出现一盈一亏,不外平两种情况:一种是由亏转盈;一种是由盈转亏。这两种情况都可以相加或相减进行比较,并能计算增长率或降低率加以表述。现举例说明如下: 由亏转盈。例如某企业1989年亏损10万元,1990年盈利5万元,表达时为1990年比1989年亏损减少15万元[-10万-(+5万)],亏损额降低率则为150％[-10万-(+5万)/-10万×100％]。
Comrade Hu Boxun published in the 1990 issue of Comrade Hu Boxun’s “A Brief Discussion on the Comparison and Expression of Profits in Different Periods”. After reading the third case, “When the two parties were compared with one positive and one negative, that is, when there was a gain or loss. Because the two are two different qualitative concepts, they cannot simply add or subtract, and the application text directly states its reference to the absolute value of profit and loss. The author has different opinions: The author believes that the company’s operating results, In a different period, there will be a loss and a loss. There are two situations: one is from loss to profit; the other is from profit to loss. Both cases can be added or subtracted for comparison and can be expressed by calculating the growth rate or reduction rate. An example is as follows: From profit to profit. For example, a company lost 100,000 yuan in 1989 and a profit of 50,000 yuan in 1990. It was reduced by 150,000 yuan [-10 million-(+50,000)] in 1990 than in 1989, and the rate of reduction in losses was 150%. [-10 million-(+50,000)/-10 million 100%].