试论《财务报表列报》准则修订后利润表的编制

The Discussion of Preparation of Income Statement after Revision of "Presentation of Financial Statements"

利润表作为反映企业一定期间经营成果的财务报表,是会计信息使用者最为关注的报表之一,反映企业营利能力的诸多财务指标也都是以利润表中净利润为基础计算。2014年《财务报表列报》准则修订后,利润表编制中的综合收益观念进一步得到体现。但是结合企业实务和信息使用者的运用,以及和发达国家利润表比较来看仍存在一定的差距,反映综合收益的净利润指标在实际运用时容易引起信息使用者的误解,因此重新设计利润表的项目设置和计算步骤,有助于与企业经营成果相关的信息更加明晰和可靠。

As one of the company’s financial statements,income statement can reflect the results of operations for a certain period,so the users of accounting information pay most concern to it and many financial indicators which reflect corporate profitability are calculated on the basis of net profit appeared in the income statement. In the preparation of income statement,the concept of comprehensive income is further reflected after revision of ＂ Presentation of Financial Statements＂ in 2014. But there are still some gaps combined with business practices and the use of information,as well as compared with developed countries,and net income indicator that reflects comprehensive income can easily mislead the users in the actual practice. Therefore,to re-design the project settings and calculation steps can help information more clear and reliable which is related to the business results of operation.