论利得与损失的确认与计量.doc

中文摘要 由于国际趋势的需要，我国在2006年2月15日出台了《企业会计准则—— 基本准则》，该准则重新对六大会计要素进行定义，并且将国际准则的“损失”和“利得”两大概念引入所有者权益和利润中。然而，新会计准则并没有把它们作为独立的会计要素，而是把它们作为所有者权益和利润要素的组成部分，仅仅是对两者的定义进行了阐述，尚存在许多问题有待解决与改进。 本文在深刻理解利得与损失含义和归属的基础上，首先对利得与损失进行了国际比较，然后阐述了我国利得与损失的会计处理，对其有了全面的认识，并系统地研究了我国利得与损失存在的问题，最后针对这些问题提出了相应的建议与措施。 关键词： 利得 损失 会计处理 Abstract Due to the need of the international trend, China promulgated the enterprise accounting standards -- basic standard in February 15, 2006, mainly to the six accounting elements of the definition, the owners equity and profit are introduced in the international standards loss and the concept of the two gains. However, the new accounting standards and did not treat them as independent accounting elements, but part of them as owners equity and profit element, is only the definition of both are described, there are many problems to be solved and improved. Based on the deep understanding of the meaning and attribution of gains and losses, the losses and gains of international comparison, and then elaborated Chinas accounting treatment of gains and losses, have a comprehensive understanding of the system, and to study the existence of our country of gains and losses, and finally puts forward suggestions and measures corresponding to these problems. Keywords： Accounting Profits Losses 目录 TOC \o 1-3 \h \u HYPERLINK \l _Toc116 第一章 绪论 PAGEREF _Toc116 1 HYPERLINK \l _Toc13326 1.1研究背景 PAGEREF _Toc13326 1 HYPERLINK \l _Toc5981 1.2研究目的及意义 PAGEREF _Toc5981 1 HYPERLINK \l _Toc2637 1.3国内外研究现状 PAGEREF _Toc2637 2 HYPERLINK \l _Toc21848 第二章 相关理论概述 PAGEREF _Toc21848 4 HYPERLINK \l _Toc22866 2.1 利得、损失与收入、费用 PAGEREF _Toc22866 4 HYPERLINK \l _Toc27650 2.2 基于我国新会计准则下利得与损失的分类 PAGEREF _Toc27650 4 HYPERLINK \l _Toc11844 第三章 利得与损失的会计处理 PAGEREF _Toc11844 6 HYPERLINK \l _Toc13822 3.1直接计入所有者权益的利得和损失 PAGEREF _Toc13822 6 HYPERLINK \l _Toc15109 3.2直接计入当期损益的利得和损失 PAGEREF _Toc15109 8 HYPERLINK \l _Toc64 第四章 对于利得和损失的确认和计量存在的问题 PAGEREF