新企业会计准则下利润表的变化及分析..docVIP

编号（学号）： 新企业会计准则下利润表的变化及分析 摘要：本文主要从新准则的背景、新准则下利润表的理念变化、计量变化、列报变化以及营业利润、利润总额、净利润内涵变化等几个方面进行阐述。提出在分析新企业会计准则下的利润表时，要在经常性收益与非经常性收益、已确认已实现收益与已确认未实现收益、计入损益的利得和损失与计入所有者权益的利得和损失等三个方面加以关注，并提出相关建议。 关键词：新准则，资产负债表，利润表 The new enterprise accounting rule that the change of the income statement and analysis Abstract:In this paper the new standards for background, the new guidelines the concept of the income statement, measuring change, change the presentation change and operating profit, total profit and net profit connotation change and so on several aspects. Put forwar