發(fā)布時(shí)間：2018-10-17 09:54

【摘要】：正一、會(huì)計(jì)收益:期間業(yè)績(jī)的代表指標(biāo)會(huì)計(jì)收益一般是指企業(yè)期間交易的已實(shí)現(xiàn)收入和相應(yīng)費(fèi)用之間的差額,是以財(cái)務(wù)資本維護(hù)為基礎(chǔ)所確定的收益,是在從本期收入中回收或維護(hù)了企業(yè)以貨幣計(jì)量的本期所耗資本的購(gòu)買力后所確定的收益。它是以歷史成本、實(shí)現(xiàn)與配比和謹(jǐn)慎三原則為依據(jù),采取一定的方法和原理,核算企業(yè)在一定會(huì)計(jì)期間實(shí)際經(jīng)濟(jì)交易的結(jié)果。因此,會(huì)計(jì)收益可以反映企業(yè)的主要經(jīng)營(yíng)成果,它既是企業(yè)納稅的根據(jù),也是企業(yè)進(jìn)行項(xiàng)目投資、信貸決策以及財(cái)務(wù)預(yù)測(cè)的工具,還是衡量企業(yè)經(jīng)營(yíng)效率的重要指標(biāo)。
[Abstract]:Accounting income: the representative index of period performance accounting income generally refers to the difference between the realized income and the corresponding expenses of the transaction during the enterprise, and is the income determined on the basis of the maintenance of financial capital, Income is determined by recovering or maintaining the purchasing power of the capital consumed by the enterprise in monetary terms from its current income. It is based on the three principles of historical cost, realization and proportioning, and caution, and adopts certain methods and principles to calculate the actual economic transactions of enterprises in a certain accounting period. Therefore, the accounting income can reflect the main business achievement of the enterprise. It is not only the basis for the enterprise to pay taxes, but also the tool for the enterprise to make project investment, credit decision and financial forecast, as well as an important index to measure the efficiency of the enterprise operation.
【作者單位】： 成都信息工程學(xué)院;
【分類號(hào)】：F426.6;F406.7

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本文編號(hào)：2276293