新会计准则下利得和损失的分析与核算.doc

摘要:2006年2月l5日．在财政部发布的 《企业会计准则—— 基本准则》中，首次将利得与损失正式引入我国基本会计准则。在财政部发布的《企业会计准则—— 基本准则》中，采用国际通行的会计要素，并划分为资产、负债，所有者权益、收入、费用和利润六大要素，并在定义利润和所有者权益两基本要素时引入利得和损失两个子要素，利得和损失使会计体系得到进一步完善。为更好地研究《企业会计准则—— 基本准则》，首先需要全面认识利得和损失，了解利得和损失的特征，与收入与费用的区别，及存在的理解误区，核算的关键，问题同解决措施，并对利得和损失进行深入分析，以便更好地履行《企业会计准则—— 基本准则》。

关键词：会计准则；利得；损失；核算；分析

Abstract:In 2006 February 5th . In the“accounting standards for business enterprises -- basic principles” issueing by the Ministry of Finance, gains and losses will be the first time introduced officially in China accounting standards. In the the" accounting standards for business enterprises -- basic standard", the common international accounting elements used in the basic standard, they are assets, liabilities, owners' equity, revenues, expenses and profits, and  we  defined profit and owners' equity of two basic elements, introducing two sub elements:  gains and losses, because the  government introduce gains and losses of China's accounting standards, so that our accounting system has been further improved. In order to better studying “ enterprise accounting standards -- basic standard”, first of all,we need to have a comprehensive understanding of gains and losses,  distinction, and the existing misunderstanding, accounting key, Problems and solving measures, the gains and losses of in-depth analysis,we can fulfill the“enterprise accounting standard -- basic standard”better.

Key words：Accounting standards；Profits；Loss；Accounting,；analysis

　　　根据新基本准则第27条对利得和损失的规定，这两个概念的引入，使得传统会计收益的范围得以扩展，关注者可以判断经济利益是由企业日常活动所形成的、还是非日常活动所形成的，会计信息使用者以全面收益传达信息，增强会计信息的相关性，便于有关使用者决策，弥补新会计准则中的明显疏忽，进一步补充完善利得和损失的内容，将收入与利得、费用与损失进行区别，对不同类型企业进行分析，更全面地分析判断企业的盈利能力和可持续发展能力，有利于企业的确认和计量，为完善企业管理，更好地履行新企业准则，打下扎实的经济基础，从而创造更多的利润。