费用是与利润表内经营业绩计量联系的要素,但在现行的会计准则、会计著作和会计教材中对其含义的表述并不相同,这也给会计实务中利用费用递延、收益性支出资本化等手段操作利润留下了空间。对费用进行了研究,并最终对企业会计准则的完善提出了建议。 Expenses are elements of the measurement of operating performance in the income statement. However, their meanings are not the same in the current accounting standards, accounting books and accounting textbooks. This also gives deferred use of cost in accounting practices, profit-making capital expenditures And other means of operating profit left room. Studied the expenses, and finally proposed the improvement of the accounting standards.