损益表观和资产负债表观的比较研究.docVIP

毕 业 论 文 损益表观和资产负债表观的比较研究 学生姓名： xxx 学 号： xxxx 所在系部： 管理系 专业班级： xxxx 指导教师： xx 讲师 日 期： xxx月  Profit and Loss Apparent and Property Debt Apparent Comparison Research By xxxx xxxx  摘 要 2006年颁布的会计准则要求财务报表在编制时由利润表观转变为资产负债表观。资产负债表观逐渐被大家所熟悉。资产负债表观也称为资产负债观或资本维持观。根据经济学收益观，会计确认和计量的重心放在资产负债表上，首先考虑从交易或事项产生的有关资产和负债的计量入手，然后根据资产和负债的变化来确认收益，由此而形成的收益计算公式是：利润=期末净资产-期初净资产 这就是会计学上的“资产负债表观”=收人-费用，这就是会计学上的“损益表观”。 关键词：利润；资产负债表观；表观 Abstract In 2006 promulgated the accounting?standards?in preparing financial statementsby the?profit?outlook into?the apparent balance.?The balance sheet?view graduallybeen familiar to everyone.?The apparent?also known as?asset liability view?or?the capital maintenance?concept?of assets and liabilities.?According to the economicincome view,?focus?on the?accounting confirmation and measurement?of?assets on the balance sheet,?first consider the?resulting from?transactions or events?onthe measurement of assets and liabilities?to start,?then according to?the changes in assets and liabilities?to?confirm the income,?the resulting?income calculationformula is:?Profit =?final net?assets?-?beginning net assets?this is the?accounting on the?balance sheet view?according to the?accounting?income,?profit?is the difference between an?enterprise?within a certain period?revenue?and relatedcosts.?On the basis of?accounting recognition and measurement,?the focus?on?the income statement,?first consider the?direct?measurement?of hands?about?income and expenses?from the?transactions or events,?then according to the change?of income and expenses?to?confirm the income,?the resulting?benefit formula?is:Profit?=?revenue?-?expenses,?which is?accounting?the income statement?view. Keywords: Profit; profit and loss balance sheet view; apparent 目 录 摘 要 i Abstract ii 1 引言 1 2损益表观和资产负债表观理论概述 3 2.1 资产负债表观的概念 3 2.2 损益表观的概念 3 2.3 损益表观和资产负债表观的的联系 3 2.4 损益表观和资产负债表观的区别 3 2.4.1 理念方面 4 2.4.2 会计目标方面 4 2.4.3 会计要素确认方面 4 2.4.4 会计确认方面 4 2.4.5 会计计量方面 5 2.4.6 会计信息特征方面 5 3 资产负债表观在我国新会计准则中