摘要
以《国际会计准则第 1号—财务报表列表》中推荐的两种方法为对象 ,以比较分析法为主要手段进行研究 ,探究费用功能分类法与费用性质法的区别及其勾稽关系 ,在此基础上评价两者的优缺点及适用性 ,以期对我国采用费用性质法损益表有所启示。
Taking the two methods recommended in the “List of Financial Statements” in the No1 Principle of “International Accounting Principles” as objects, this paper adopts the method of comparative analysis to explore the differences and relations of the functional categorization and qualitative method of costs. On the basis of the exploration, this paper evaluates the disadvantages and applicability of the two methods, hoping to bring some revelation to the adoption of the qualitative profit and loss statement of costs.
出处
《重庆工学院学报》
2001年第3期31-34,41,共5页
Journal of Chongqing Institute of Technology
关键词
收益表
费用功能法
费用性质法
国际会计准则
企业
income statement
functional method of cost
qualitative method of cost, principles of international accounting