当前有人认为,我国营业利润的范围比美国的要小,如投资收益在美国属于营业利润,在我国则属于非营业利润。实际上,笔者认为我国营业利润的范围比美国的要宽。现从收入的角度加以比较。一、中美收入要素的异同我国收入要素包括主营业务收入和其他业务收入,美国则不然。美国财务会 At present, some people think that the scope of operating profit in China is smaller than in the United States. For example, investment income is the operating profit in the United States and non-operating profit in China. In fact, I believe that the scope of our operating profit wider than the United States. Now from the perspective of income to be compared. First, the similarities and differences between China and the United States income elements China’s income elements include the main business income and other business income, the United States is not. American Finance Association