关于一个会计等式运用的探讨马松立，苟玉玲彭玉书先生在他主编的《新编会计实务》（中国审计出版社出版）一书中提出：无论在西方还是在我国现行会计理论和实务中，对于利润都并存着两种不同的计算方法。一种是损益表利润计算法，也是会计实务中常用的计算方法，即：利润... On the use of an accounting equation Ma Songli, Gou Yuling Peng Yushu editor in his chief editor of “New Accounting Practice” (China Audit Press) a book put forward: Whether in the West or in our current accounting theory and practice, for There are two different ways in which profits are calculated. One is the income statement profit calculation method, accounting practice is also commonly used method of calculation, namely: profit ...