作为一个会计工作者,我们在平时的学习和工作中,经常会碰到这样两个概念:经营成果和财务成果。一般的教材和文章中,对这二个概念没有作明确的区分,有的甚至混为一谈。实际上,经营成果≠财务成果。财务成果即利润总额,是企业在一定时期内实现的盈亏的总额,是企业体现各方面经济 As an accountant, we often encounter these two concepts in our daily learning and work: operating results and financial results. In general textbooks and articles, there is no clear distinction between these two concepts, and some are even confused. In fact, the operating results are financial results. The financial result is the total profit, which is the total amount of profits and losses realized by the company in a certain period of time.