一、会计收益及其构成要素会计收益之所以重要,是因为在当今社会,会计收益及其计量可以反映企业的主要经营成果,是企业据以纳税的基础,是投资、信贷决策及财务预测的工具,是衡量企业经营效率的手段。在我国,会计收益一词并不常用(常用的是收入、费用和利润),甚至对这一概念还有 First, the accounting income and its components Accounting income is important because in today’s society, accounting income and its measurement can reflect the company’s main operating results, is the basis for corporate tax, investment, credit decisions and financial projections Tools, is a measure of the efficiency of business operations. In our country, the term accounting income is not commonly used (commonly used in terms of income, expenses and profits), and even the concept