"收入""费用""利润"三要素有关问题的思考

投资收入纳入收入要素内容更能体现其让渡资产使用权所形成的经济利益的流入这一特点 ;费用是企业在销售商品、提供劳务等日常活动中所发生的经济利益的流出 ,它不包括那些因偶发性、不可控事项产生的损失性支出 ;利润要更能准确地反映企业一定会计期间的经营成果 ,它应是“收入”、“利得”、“费用”、“损失”要素金额的代数和。

Relevant Questions for three Elements "Income - expense - profit" Consideration

Investment income being can income element will reflect such feature that it surrenders capital useful right to form economic benefit influx more clearly.The expenses means exuding of economic benefit occurred in corporation in selling goods and provide labor process.It does not contain those loss expenses produced by occasional or uncontrollable factors,but profit should reflect running result,which produced by corporation more accurately in special accounting period,it also should be named a kind of algebra amount.(Including income,expense and loss element)