对损益表及其准则的学习与参考冯巧根损益表是对外公开报告的主要报表之一。我国会计准则制订机构在借鉴国际惯例，充分考虑本国宏观管理要求和各方面对企业经营成果指标需要的情况下，将损益表作为我国会计准则体系中的一个构成项目，这对于方便企业的实际操作，规范企业... Learning and Reference for Profit and Loss and Its Standards Feng Qiaogen’s profit and loss account is one of the major statements of the public report. China’s accounting standards-setting institutions in the reference of international practice, give full consideration to its own macro-management requirements and all aspects of the business results of the indicators of the circumstances, the income statement as an accounting standard system in China constitute a component of the business for the convenience of the actual Operation, standardize the business ...