摘要
资产负债观和收入费用观是两种不同的收益确定观。前者侧重于从价值运动的结果来确定企业的收益,后者侧重于从价值运动的过程来确定企业的收益。当企业置身于静态环境时,两者可产生相同的收益;而处于动态的环境时,则会产生较大差异。对两者的比较分析有助于我们更好地把握财务会计发展的未来趋势。
As two different methods of determining income, asset-liability method and revenue-expense method have the same result under static circumstance although the former determines income by the result of value motion and the latter does this by the process of value motion. If under dynamic circumstance, they can lead to big difference in that two methods face different financial statements and develop different theories and processing events model respectively. Their comparison and analysis help us understand the future trend of financial accounting.
出处
《湖北大学学报（哲学社会科学版）》
北大核心
2007年第3期96-98,共3页
Journal of Hubei University(Philosophy and Social Science)
关键词
资产负债观
收入费用观
全面收益
Assel-liability Method
Revenue-expense Method
Comprehensive Income
