Historically, the income statement used to be a supporting statement to the balance sheet. Without the income statement, we would record revenue as an increase, and expense as a decrease, of the equity account Retained Earnings.

 
  • 就會(huì )計的發(fā)展歷史而言,損益表可以說(shuō)是資產(chǎn)負債表的一個(gè)附表,如果沒(méi)有損益表的話(huà),我們就得把收入記為股東權益中“保留盈余”的增加,把成本或費用記為保留盈余的減少。
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