今年1月1日开始实施的《企业财务会计报告条例》第10条规定：“在利润表上，费用应当按其性质分项列示。”鉴于我国一直采用费用功能法，对费用性质法大多数人都比较陌生，本文对两种方法下的损益表在功能和性质上的区别与联系，以及各自优缺点作以下比较。一、费用功能法损益? Article 10 of the Regulations on Enterprise Financial Accounting Report, which came into force on January 1 this year, stipulates: “On the income statement, the expenses should be categorized by their nature.” Since China has always adopted the cost function method, Most people are relatively unfamiliar, this article on the two methods of income and loss in the function and nature of the differences and relations, as well as their advantages and disadvantages for the following comparison. First, the cost function method gains and losses?