费用化成本问题:基于新准则费用要素的思考

我国新的企业会计基本准则与原会计基本准则、国际会计准则在与费用要素相关的内容的规定上有所不同。会计基本准则中费用要素是会计报表要素之一,利润表中的费用要素是费用化成本,包括合规的正常费用和非常费用及违规费用。企业的全部费用与全部收入相配比确定的经营成果是期间成果。将“损失”项列入费用要素有利于提供完整的分类信息,本文对此进行了探讨。

The Problem of Expense: Thinking on the Basis of the Expense Element of New Standards

There is different about provision of been interrelated with expense element that our country new enterprise accounting basic standards and original accounting basic standards and international accounting standards.The expense element of accounting basic standards is one of the accounting statement elements.The expense element of the profit statement includes the normal expense and extraordinary expense that match the rules and the expenses that violate the rules.The management period result is been defied to match each other all expenses and all income of the enterprise.It is good for providing integrated and classification information that includes the item of "loss".