一、损益与损益表企业经营的主要目的是获取利润。所谓利润，严格意义上应称为损益，是企业以其生产经营收入补偿为取得收入而花费的支出之后的余值，是收入与费用支出相抵减的结果。如果该余值为正，说明企业当期经营形成了利润；如果余值为负，则说明企业发生了亏损。企业这 First, profit and loss and income statement The main purpose of business is to obtain profits. The so-called profits, in the strict sense should be referred to as profit and loss, is the residual value of the enterprise after the expenditure of its production and operation income to obtain income, as a result of the offset of income and expenses. If the residual value is positive, it indicates that the current operation of the enterprise has formed a profit. If the residual value is negative, the enterprise has suffered a loss. This business