收入费用观
- 网络revenue-expense view
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传统上,会计准则制定理念倾向于收入费用观。
Traditionally , the concept of accounting standard-setting tends to revenue-expense view .
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资产负债观与收入费用观比较研究:美国的经验与启示
Comparative Study on the Asset - Liability View and Revenue - Expense View
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这体现了会计准则由收入费用观向资产负债观的转变。
This reflects that the accounting standards will change the view of revenue and expense into the balance concept .
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此次新会计准则的实施,奠定了资产负债观的核心地位,体现了会计理念由收入费用观向资产负债观的转变。
The implementation of new accounting standards , make the asset and liability view become the core position , reflected the accounting views changed .
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因此,从准则制定角度来看,收入费用观是造成安然、世通财务舞弊的罪魁祸首。
Therefore , from a normative point of view , revenue and expense view is caused by Enron ; WorldCom financial fraud is the culprit .
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而注重利润,尤其是利润在各期的均衡化,以损益为重心,合理确认各期损益正是收入费用观的理论焦点。
The focus on profits , income to the profit and loss expenses for the concept of center of gravity is the theory of focus .
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而在20世纪70年代发生的世界范围的通货膨胀、经济大萧条以后,人们逐渐意识到了收入费用观的弊端。
In the 20th century occurred in 70 worldwide inflation since the Great Depression , people gradually realized the shortcomings of revenue and expense outlook .
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新会计准则由收入费用观的制定理念转向了资产负债观,这使得会计盈余各个组成部分的持续性、稳健性和价值相关性发生了深刻的变化。
New accounting standards adopted the balance concept instead of revenue and expense concept , so components of accounting earnings in persistence , robustness and value relevance has undergone profound changes .
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首先,对资产负债观和收入费用观的起源与发展进行探寻,从发展及演进的角度对二者进行比较分析。
First , the concept of assets and liabilities and revenue and expense view explore the origin and development from the perspective of development and evolution of a comparative analysis between the two .
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随着会计环境的改变,资产负债观逐渐取代了收入费用观,衍生出资产负债表债务法确认暂时性差异,我国也在所得税准则中提出运用此方法。
With the change of the accounting environment , the asset-liability view take place of the income-expense view gradually . Thus , Balance sheet liability method appeared to confirm temporary difference , China proposed this method in the latest income tax standard .