Using the original data of sampling census files of manufacturing business in Taiwan 1996, the author investigates its profit and loss statement structures through neo-Confucian logic and points out the twelve important findings which may be referable for anyone interested in this topic.

Nonstandard disposal in accountant operation often leads to mistake in weaving profit and loss table.

Firstly it is to analyze the property s debt table and the profit and loss table, then, with the help of the concept and constitution of the customer property, attempt preliminarily to apply the feasibility and the usability of labor force resources accounting in the traditional financial accounting in order to improve the innovating research of the labor force resources accounting theory.