在西方国家,会计理论界一直在探讨收入与费用的概念及其账户结构问题,但是一直未能形成统一的观点,并且存在着很大的分歧。然而,无论是在进行会计教学还是制定相关的会计准则及制度,都必然会涉及到这一问题,因此,明确收入与费用的概念及其账户结构具有十分重要的现实意义。在本文中,介绍了总记商品法账户中的收入与费用记录,并通过相关的分析为明确该问题提供了理论依据。 In western countries, accounting theory circles have been discussing the concept of income and expenses and their account structure. However, they have not been able to form a unified view and there are still many differences. However, both in accounting teaching and the development of relevant accounting standards and systems are bound to be involved in this issue, therefore, a clear definition of income and expenses and their account structure has a very important practical significance. In this paper, we introduce the records of revenue and expenses in the General Merchandise Trade Account, and provide the theoretical basis for clarifying the issue through the relevant analysis.