费用性质法和费用功能法两种利润表世界流行,都为新IAS1所推荐。两种利润表的区别只是经营利润中的费用项目揭示不同。新IAS1规定:采用功能法利润表时,应披露关于费用性质的附加信息。权衡利弊,必然得出应当采用费用性质法利润表的结论。 The Nature of Expense Act and the Expense Function Act are both prevalent in the world of income statements and are recommended by the new IAS1. The only difference between the two income statements is the disclosure of the expense items in the operating profit. The new IAS1 states: When using the functional method income statement, additional information about the nature of the fee should be disclosed. Weighed against the pros and cons must inevitably come to the conclusion of the cost nature of the method of income statement.