《企业财务会计报告条例》规定：“利润表应该按各项收入、费用以及构成利润的各个项目分类分项列示”，“在利润表上，费用应当按其性质分项列示”，即主张采用费用性质法，而我国过去一直采用费用功能法。费用性质法在编制基础、具体分类和使用范围上，均与费用功能法存在差 The Regulations on Enterprise Financial Accounting Report stipulate: “A profit and loss account shall be categorized by each item of income, expense and profit for each item”, “on the income statement, the expenses shall be categorized by their nature”, that is, Advocate the nature of the cost of the law, and in the past our country has been using cost function. The nature of the fee method in the preparation of the foundation, the specific classification and scope of use, there are differences with the cost function method