在会计六要素中 ,资产和费用是最为相似的两个要素 ,如何辨析二者的关系 ,不仅是一个理论问题 ,对于实际操作也非常重要。本文就这一问题谈谈自己粗浅的看法。一、资产计量的“成本观”使资产和费用有了“天然”的联系根据我国《企业会计准则》 ,资产是企业所拥有或控制的能以 Among the six elements of accounting, assets and expenses are the two most similar elements. How to distinguish the two is not only a theoretical issue, but also very important for the practical operation. This article talks about his superficial views on this issue. First, the “cost concept” of asset measurement makes the assets and costs have a “natural” link According to China’s “Accounting Standards for Business Enterprises”, the assets are owned or controlled by the enterprise can