利润表涉及收入、费用和利润三个会计要素,要熟练掌握这些要素的核算内容,需围绕《企业会计制度》对利润表要素的定义,充分理解各要素的性质及判断标准,在掌握一般业务核算的基本框架的基础上,还需侧重把握特殊情况或业务的核算要点。一、特殊情况或业务的商品销售核算这里主要 The income statement involves three accounting elements of income, expenses and profits. To master the accounting contents of these elements, we should define the elements of the income statement around the “Enterprise Accounting System”, fully understand the nature and criteria of each element, The basic framework of accounting, based on the need to focus on the special circumstances or business accounting points. First, special circumstances or business of goods sales accounting here mainly