Reporting Income and Cash Flows from Operations.
探讨了损益表和财务状况变动表中“经营”概念的含义，分析了经营收益与经营现金流量的报告方式，对理解财务报表中的经营部分有参考价值。
Abstract This article examines the concept of operations in the income statement and in the statement of changes in financial statements. Most references to operations relate to the income statement. The Accounting Principle Board (APB) number 9 required that all gains and losses be included in the income statement but the companies disclose, after income from continuing operations, separate captions for extraordinary items, discontinued operations and selected other gains and losses. Operations normally comprise the provision of goods and services that make up the main business of the enterprise and other activities that have to be undertaken jointly with the provision of goods and services.