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常杰、周恺同志《对权责发生制和配比准则的深层思考》一文(载《会计研究》1990年第4期,以下简称常文),立足于我国成本核算,对两准则的表现形式进行了深入的剖析,读后深受启发。但就两准则应用的全部业务范围而言,我们对常文的表述有不同看法,现陈述如下。一、关于配比的时序问题收入与费用配比,孰先孰后?常文认为:“收入确定后,与其收入有关的费用随后确认……收入确认在前,费用在后。”这里的前后指什么?从经济业务发生的时序看,先是发生
Chang Jie, Comrade Zhou Kai “on the accrual system and the criteria for the deep consideration of” article (Accounting Studies, No. 4, 1990, hereinafter referred to as Chang Wen), based on China’s cost accounting, the performance of the two guidelines Form in-depth analysis, inspired by reading. However, for the entire business scope of the application of the two guidelines, we have different opinions on the expression of the ordinary language and are as follows. First, on the timing of the ratio of the proportion of income and costs, what is the first? After the determination of income: “income is determined, the income associated with the cost of subsequent confirmation ... ... revenue recognition in the first, after the cost.” Here before and after What does that mean? Takes place first from the timing of economic operations