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在我国会计标准中,费用、成本、支出等相关概念缺乏系统一致性,在会计实务中混乱现象更为严重。本文通过比较研究法对费用、成本、支出的概念及其关系问题进行了讨论,提出费用是与收入相联系的会计要素,成本是交易中的支付对价或计量属性,支出是类似于收付实现制下的宽泛的会计概念;成本可以转化成费用但不具可逆性,支出是形成费用、成本的充分条件但不是必要条件。
In our country’s accounting standards, the related concepts of cost, cost and expenditure are lack of systematic consistency, and the chaos in accounting practice is even more serious. This paper discusses the concept of cost, cost, expenditure and their relationship through comparative study, and proposes that the cost is the accounting element related to income, the cost is the consideration or measurement attribute in the transaction, and the expenditure is similar to the payment and receipt System of accounting concepts; costs can be converted into costs but not reversible, expenditure is the formation of costs, costs, but not a necessary condition.