收入费用观

传统上，会计准则制定理念倾向于收入费用观。

Traditionally , the concept of accounting standard-setting tends to revenue-expense view .

资产负债观与收入费用观比较研究：美国的经验与启示

Comparative Study on the Asset - Liability View and Revenue - Expense View

这体现了会计准则由收入费用观向资产负债观的转变。

This reflects that the accounting standards will change the view of revenue and expense into the balance concept .

此次新会计准则的实施，奠定了资产负债观的核心地位，体现了会计理念由收入费用观向资产负债观的转变。

The implementation of new accounting standards , make the asset and liability view become the core position , reflected the accounting views changed .

因此，从准则制定角度来看，收入费用观是造成安然、世通财务舞弊的罪魁祸首。

Therefore , from a normative point of view , revenue and expense view is caused by Enron ; WorldCom financial fraud is the culprit .

而注重利润，尤其是利润在各期的均衡化，以损益为重心，合理确认各期损益正是收入费用观的理论焦点。

The focus on profits , income to the profit and loss expenses for the concept of center of gravity is the theory of focus .

而在20世纪70年代发生的世界范围的通货膨胀、经济大萧条以后，人们逐渐意识到了收入费用观的弊端。

In the 20th century occurred in 70 worldwide inflation since the Great Depression , people gradually realized the shortcomings of revenue and expense outlook .

新会计准则由收入费用观的制定理念转向了资产负债观，这使得会计盈余各个组成部分的持续性、稳健性和价值相关性发生了深刻的变化。

New accounting standards adopted the balance concept instead of revenue and expense concept , so components of accounting earnings in persistence , robustness and value relevance has undergone profound changes .

首先，对资产负债观和收入费用观的起源与发展进行探寻，从发展及演进的角度对二者进行比较分析。

First , the concept of assets and liabilities and revenue and expense view explore the origin and development from the perspective of development and evolution of a comparative analysis between the two .

随着会计环境的改变，资产负债观逐渐取代了收入费用观，衍生出资产负债表债务法确认暂时性差异，我国也在所得税准则中提出运用此方法。

With the change of the accounting environment , the asset-liability view take place of the income-expense view gradually . Thus , Balance sheet liability method appeared to confirm temporary difference , China proposed this method in the latest income tax standard .