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资产负债观是规范某类交易或事项时,应首先定义并规范由此类交易产生的资产或负债的计量;然后,再根据所定义的资产和负债的变化来确认收益。在资产负债观下,利润表成为资产负债表的附属产物。资产负债观认为,企业的收益是企业期末净资产比期初净资产的净增长额,因此:收益=期末净资产价值-期初净资产价值-投资者投入+向投资者分配。
Balance sheet view is to regulate a certain type of transaction or event, you should first define and regulate the measurement of assets or liabilities arising from such transactions; and then, according to the definition of assets and liabilities changes to confirm the proceeds. Under the view of assets and liabilities, the income statement becomes an accessory product of the balance sheet. The view of the balance sheet believes that the return of an enterprise is the net amount of net assets at the end of the period of the enterprise as compared with the net amount of net assets at the beginning of the period. Therefore, the return = the net asset value at the end of the period - the net asset value at the beginning of the period - the investor input + the allocation to the investor.