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      推廣 熱搜: 會計  初級會計  中級會計  口才  化妝班  優路 

      武漢會計實操培訓那里好

         日期:2018-09-27     瀏覽:72    評論:0    
      核心提示:費用是指企業在日常活動中發生的,會導致所有者權益減少的,與向所有者分配利潤無關的經濟利益的總流出。費用只有在經濟利益很可
       費用是指企業在日常活動中發生的,會導致所有者權益減少的,
      與向所有者分配利潤無關的經濟利益的總流出。
      費用只有在經濟利益很可能流出從而導致企業資產減少或者負債增加,
      并且經濟利益的流出額能夠可靠計量時才能予以確認。
       
      企業為生產產品、提供勞務等發生的可歸屬于產品成本、勞務成本等的費用,
      應當在確認產品銷售收入、勞務收入等時將已銷售產品、已提供勞務的成本等計入當期損益。
       
      企業發生的支出不產生經濟利益的,或者即使能夠產生經濟利益但不符合或不再符合資產確認條件的,
      應當在發生時確認為費用計入當期損益。
       
      企業發生的交易或者事項導致其承擔了一項負債而又不確認為一項資產的,
      應當在發生時確認為費用計入當期損益。
       
      符合費用定義和費用確認條件的項目,應當列入利潤表。

      6. 利潤
      利潤是指企業在一定會計期間的經營成果,
      包括收入減去費用后的凈額、直接計入當期利潤的利得和損失等。
       
      其中,“直接計入當期利潤的利得和損失”是指應當計入當期損益,
      會導致所有者權益發生增減變動的與所有者投入資本或者向所有者分配利潤無關的利得或損失。
       
      利潤金額取決于收入和費用,以及直接計入當期利潤的利得和損失金額的計量。
      利潤項目應當列入利潤表。
       
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