表述经济主体的财务状况、经营成果、现金流量是会计核算的基本任务。中国新的会计准则规定,经济主体需要提供资产负债表、损益表、现金流量表、所有者权益变动表,其中损益表和所有者权益变动表是对收益从不同角度的表述。损益表以传统的收益概念为基础,而所有者权益变动表则以国际会计准则倡导的全面收益概念为基础,是对传统损益表的补充。对收益的核算,从会计诞生那一天起, The economic status of the main financial statements, operating results, cash flow accounting is the basic task. China’s new accounting standards stipulate that economic entities need to provide balance sheets, income statements, cash flow statements and statements of changes in owners ’equity, of which income statement and statement of changes in owners’ equity are statements of income from different perspectives. The income statement is based on the traditional revenue concept, while the owner’s equity statement is based on the concept of total benefits advocated by IAS and complements the traditional income statement. The accounting of proceeds, from the day the accounting was born,