本文提出在分析新企业会计准则下的利润表时,要在经常性收益与非经常性收益、已确认已实现收益与已确认未实现收益、计入损益的利得和损失与计入所有者权益的利得和损失等三个方面加以关注。 This paper proposes that in the analysis of the income statement under the new accounting standards for business enterprises, the realized gains and the unrealized gains have been recognized both in terms of recurring gains and non-recurring gains. The gains and losses recognized in profit or loss and those included in the owners’ equity Interest and loss in three aspects to pay attention.