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2006年《企业会计准则》将“投资收益”项目纳入营业利润的核算范围。本文通过讨论该项目在利润表中的列报问题,进一步明确了其利得的本质,认为将其纳入营业利润的计算中会损害营业利润的内部逻辑关系。在此基础上,笔者提出将“投资收益”项目作为“线下项目”在营业利润之下进行列报的政策建议,以此为报表使用者提供关于企业经营能力和盈利能力的真实信息,增强利润表会计信息的有用性。
2006 “Accounting Standards for Business Enterprises” will be “investment income ” project included in the operating profit accounting range. By discussing the presentation of the item in the income statement, this article further clarifies the essence of its profit, and considers that incorporating it into the calculation of operating profit will damage the internal logic of operating profit. On this basis, the author proposes that the “return on investment” project be used as a policy recommendation for the presentation of “under-the-line projects” under operating profit in order to provide the report users with information on the business operation ability and profitability Real information, enhance the usefulness of the income statement accounting information.