论文部分内容阅读
我国新会计准则颁布后,对于利润表的内容与呈报方面有较大影响,对会计信息披露的要求显著提高。但是利润要素与相关会计科目在名称和类别上存在较大的差异,前后缺乏严密性、合理性;在处理利得损失和收入费用的关系上也存在不足,而正确划分收入费用和利得损失,对有关各方作出理性的预测和决策至关重要。另外,利润表的两个金额的栏目期间填写也未达成完全统一。所有这些将会影响到会计信息质量的高低,本文对这些问题进行探讨。
After the promulgation of China’s new accounting standards, the content and presentation of the income statement have a greater impact on the disclosure requirements of accounting information increased significantly. However, there is a big difference between the profit factors and related accounting subjects in terms of name and category, and the lack of strictness and rationality before and after. There are also deficiencies in handling the relationship between profit loss and income and expense, and the correct division of income expense and profit loss, It is of crucial importance that all parties make rational predictions and decisions. In addition, the two sections of the income statement did not complete the column period of complete reunification. All of these will affect the quality of accounting information, the paper discusses these issues.