一、利润与现金流量的关系众所周知,现代企业会计核算是以权责发生制为原则进行的,即凡是当期已经实现收入和已经发生或应当负担的费用,不论款项是否应付,都应当作为当期的收入和费用,凡是不属于当期的收入和费用,即使款项已在当期收付,也不应当作为当期的收入和费用。因此,利润表中的利润只是账面利润,属于可能的利润,只有在贷款收回时,账面利润才成为现实。(一)计量基础不同。企业利润的核算是以权责发生制为基础,利润指标并 First, the relationship between profit and cash flow As we all know, modern corporate accounting is based on the principle of accruals, that is, all have been realized in the current income and expenses that have occurred or should be borne, regardless of the amount payable, should be the current Income and expenses, any income and expenses that do not belong to the current period shall not be regarded as incomes and expenses of the current period even if the money has already been collected and paid in the current period. Therefore, the profit in the income statement is only the book profit, which is a possible profit. Only when the loan is recovered, the book profit becomes a reality. (A) different basis of measurement. Enterprise profit accounting is based on accrual basis, profit targets and