任何一个企业为了达到盈利目的,均要或多或少地发生费用,不可能“无本万利”,在营业收入和成本(费用)之间必然存在因果关系,即某一会计期间或某一对象上所耗用的资产和劳务等费用,均与同一会计期间或同一对象上所获得的营业收入有一定联系。但这种联系并不是一一对应的。于是就需要通过“配比”这座桥梁将成本(费用)和收入进行比较,以确定企业在该会计期间、该对象上所获得的净收益和所遭受的净损失。而配比的难度在乎如何用适当、合理的标准,并在各个会计期间和产品或劳务之间进行匹配。首先,要分清资本支出(capital charges)和收益支出(income charges)。所谓资本支出,是指那些能使一个以上会计期间获得收入的财产或劳务支出。这些支出应予以本金化,即记入有关的资产帐户,然后再按各期受益程度转作费用。例如购买机器的支出属于资本支出,应列入“固定资产”,并采取计提折旧的方法摊销固定资产的取得成本,作为各期的费用。如果支出涉及的收入只限于当期,这类支出称为收益支出,应作为当期费用处理。例如生产领用材 In order to achieve profitability, any company must have incurred more or less expenses. It is impossible to “lose profits”, and there must be a causal relationship between operating income and costs (costs), that is, an accounting period or an object. The expenses incurred on assets and labor services are all related to the operating income obtained in the same accounting period or on the same subject. However, this connection is not one-to-one correspondence. Therefore, it is necessary to compare costs (expenses) with income through the “proportional” bridge to determine the net income and net losses suffered by the company during the accounting period and the object. The difficulty of matching depends on how to use appropriate and reasonable standards and match between various accounting periods and products or services. First, it is necessary to distinguish between capital charges and income charges. The so-called capital expenditures refer to the expenditure on property or labor that can make one or more accounting periods receive income. These expenditures should be capitalized, that is, credited to the relevant asset account, and then converted to the cost according to the degree of benefit in each period. For example, the expenditures for purchasing machines are capital expenditures, and they should be included in “fixed assets”, and the method of accruing depreciation should be used to amortize the acquisition costs of fixed assets as expenses for each period. If the income involved in the expenditure is limited to the current period, such expenditure is called income expenditure and should be treated as current expenses. For example, the production of raw materials