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利润表（含利润分配表）是总括地反映企 业一定期间内经营成果的实现及其分配情 况的报表。是一个动态的时期报表。 利润分配的有关内容可归为利润表的一部 分，也可以另行编制利润分配表

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教学目的及要求：本节课要求同学们了解掌握会计的六大要素的含义及构成； 教学重点：六大要素的具体构成项目； 教学难点：资产、负债、所有者权益等要素的具体构成

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An item of information to be recognized as an element (i.e. formally recorded and reported in the body of the financial statements), an item must

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There is generally a higher degree of uncertainty regarding the future benefits that may be derived. Their value is subject to wider fluctuations because it may depend to a considerable extent on competitive conditions