利润是企业实行经济责任制的重要指标,企业的利润产生于生产过程而实现于销售过程,生产过程创造的利润称为生产利润,销售利润只是生产利润的实现部分。在一般情况下,本期实现的利润同本期生产的利润并不相等。因此,仅仅按照销售收入减去销售成本等于产品销售利润的原理来组织会计核算是不全面的。这种做法混淆了利润的产生过程和实现过程的差别,削弱了生产部门对财务成果的关心。要克服上述缺点,就要完整地核算利润的全过程,即企业财务成果的 Profit is an important indicator of an enterprise’s economic responsibility system. The company’s profits are generated in the production process and realized in the sales process. The profits created in the production process are called production profits, and the sales profits are only the realization parts of production profits. Under normal circumstances, the profit realized in this period is not equal to the profit produced in the current period. Therefore, it is incomplete to organize accounting based only on the principle of sales revenue minus sales cost equal to product sales profits. This practice confuses the difference between the process of generating profits and the process of realization, and weakens the interest of the production department in financial results. To overcome these shortcomings, we must completely account for the entire process of profit, that is, the financial results of the enterprise.