对《会计研究》1990年第6期娄尔行教授的《界定成本、费用、收入、支出、收益、损失等会计名词的涵义》(以下简称《界定》)一文,读后很受教益,同时又感到《界定》一文中对某些名词的表达还不够彻底或不十分确切。故写此文,就教于娄教授及同行专家。一、对《界定》一文的看法及补充《界定》一文中有几处把会计上的名词同现实生活中的名词相提并论,我以为这在学术 The article “Defining the meaning of accounting terms such as cost, expense, income, expenditure, income, loss, etc.” (hereinafter referred to as “definition”) of Professor Qiang Xinghang of “Accounting Research,” No. 6, 1990, was very instructive after reading. It was also felt that the expression of certain terms in the “Definitions” article was not yet thorough or inaccurate. Therefore, when writing this article, we will teach Professor Yu and colleagues. I. There are several places in the article on the definition of “definition” and in the supplemental “definition” article that compares accounting terms with real-life terms. I think this is academic.