| 小议“利得”之概念 |
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| 引用本文： | 罗忠. 小议“利得”之概念[J]. 价值工程, 2011, 30(34): 264-264 |
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| 作者姓名： | 罗忠 |
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| 作者单位： | 湖北职业技术学院财经学院,孝感,432000 |
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| 摘 要： | 所有者权益的来源包括所有者投入的资本、直接计入所有者权益的利得和损失、留存收益等。利得属于《企业会计准则》中一个新的概念,本文对于它的确认、计量和报告试图进行一个系统的阐述,并将之与收入进行比较。
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| 关 键 词： | 利得 收入 |
On Concept of Gains |
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| Luo Zhong. On Concept of Gains[J]. Value Engineering, 2011, 30(34): 264-264 |
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| Authors: | Luo Zhong |
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| Affiliation: | Luo Zhong(Hubei Polytechnic Institute of Finance and Economics,Xiaogan 432000,China) |
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| Abstract: | The source owner's equity includes the vested capital,gains and losses directly recorded in the owner's rights and interests,retained earnings etc.Gains is a new concept in The Accounting Standards for Enterprises.The paper systematically describes its recognition,measurement and reporting,and compares it with income. |
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| Keywords: | gains income |
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