五、费用的定义及其确认条件（Five. Definition and confirmation of cost）.docVIP

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五、费用的定义及其确认条件（Five. Definition and confirmation of cost）.doc

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五、费用的定义及其确认条件（Five. Definition and confirmation of cost）

五、费用的定义及其确认条件（Five. Definition and confirmation of cost） Five. Definition and confirmation of cost (1) definition of cost Cost refers to the total outflow of an enterprises economic interests in the course of its daily activities, which results in the reduction of the owners equity and the distribution of profits to the owner. According to the definition of cost, cost has the following characteristics: 1. expenses should be taken place by enterprises in their daily activities; 2. the cost will lead to a decrease in owners equity; 3. the cost is the total outflow of economic benefits unrelated to the profits distributed to the owner. (two) the condition of recognition of the charges; Besides cost confirmation shall conform to the definition of the cost, should also meet the strict conditions, the cost of the economic benefits are likely to lead to asset outflows, reduce or increase in liabilities and the amount of the outflow of economic benefits can be measured reliably to be recognized. Therefore, the cost of the confirmation shall at least comply with the following conditions: one is the cost and relevant economic benefits shall be likely to flow out of the enterprise; two is the outflow of economic benefits resulting in decrease in assets or liabilities increased; the three is the amount of the outflow of economic benefits can be measured reliably. Six, the definition of profit and the conditions for its confirmation (I) definition of profit Profit refers to the operating results of an enterprise during a certain accounting period. Reflects the performance of enterprises, performance evaluation is an important indicator. (two) the source of the profits Profit includes net income after deducting expenses, gains and losses directly included in the profits of the current period. The net income after deducting expenses reflects the performance of the daily activities of enterprises, and is directly included in the profits and losses of the current profits, reflecting