对会计等式及相关几个问题的探讨

Analysis of Accounting Equality and Several Relervent Problems

会计等式是会计理论和实务中都比较基础的内容 ,但其中有一些问题仍值得进—步研究。本文对会计等式相互之间的关系、“收入 -费用 =利润”等式的成立与否、会计基本等式的扩充等方面的内容进行了探讨 ,并在此基础上进一步对利润要素的地位。

Accounting eqnality yet to be studied is the main source of accounting theory and practice.The paper discusses relationship between accounting equality,the expansion of basic accounting equality and proposes measures to solve the problom by analyzing the position of profit aspect.