第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。
Article 27if the total expected contract costs exceed the total expected contract revenue, the expected loss shall be recognized as the current expenses.
企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。
In order to inflated corporate profits, capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable, resulting in actual loss virtual surplus.
但由于这些好处的存续期不确定，一般实践中几乎全都将这类性质的支出作为当期费用处理。
But because of the uncertain duration of the benefits, it is almost universal practice to treat expenditures of this nature as expense of the current period.
1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。
In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
如果苹果公司没有营业收入，当期现金足以维持营运(销售管理费用和研发费用)超过7年，直至2018年年中。
If Apple had no revenues, the current cash would sustain operations (SG&A and R&D) for over 7 years or until the middle of 2018.
第五十三条企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。
Article 53 Enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely, then account current profit and loss together with periodic expenses.
不符合预计负债确认条件的，在废弃时发生的拆卸、搬移、场地清理等支出在实际发生时作为清理费用计入当期损益。
If the conditions for the recognition of the provisions are not met, the expenditures for the decommissioning, removal and site cleaning will be expensed in the income statement when occurred.
开办费在发生当期即记入费用。
资产负债表日，应当将当期各项收入和费用结转至净资产。
The date of balance sheet shall carry forward the incomes and expenses of the current period into the net assets.
因此，企业支付的广告费，不应全部作为营业费用计入当期损益，而应将其中的一部分计入企业的无形资产。
So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense.
利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the current period.
应计制管帐忽略现金现实收付时间，而在业务产生当期实现营业收入或费用。
Accrual accounting recognizes the effects of revenue and expense events in the period in which they occur regardless of when cash is exchange.
现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses.
也就是说，这些费用并不需要当期的任何现金支付，因而这些费用也必须从营业费用中扣除才能确定现金支付额。
That is to say, these expenses don't need any current payments, so these expenses must be subtracted from operating expenses to determine the cash payments.
企业发生的交易或者事项导致其承担了一项负债而又不确认为一项资产的，应当在发生时确认为费用，计入当期损益。
Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.
当期用于计算确定借款费用资本化金额的资本化率。
The capitalization rate which is used for calculating and determining the amount of the borrowing costs to be capitalized in the current period.
当期因以权益结算的股份支付而确认的费用总额。
The total amount of the expenses as result of equity-settled share-based payments, which is recognized in the current period;
发生的交易费用直接计入当期损益。
The transaction fee shall be directly recorded as profit or loss for the current period;
第十六条再保险接受人应当在确认分保费收入的当期，根据相关再保险合同的约定，计算确定分保费用，计入当期损益。
The reinsurance acceptor shall, according to the provisions of the relevant reinsurance contracts, calculate and determine the amount of reinsurance premium income.
费用和收入又有不同的特征，当期发生并支出较多，提前或滞后支出的费用发生的可能性又比较确定。
Charge and income have different characteristic again, current happening and defray is more, shift to an earlier date or the possibility that the charge of lag defray produces decides quite again.
第五十三条企业应当正确、及时地将已销售商品和提供劳务的成本作为营业成本，连同期间费用，结转当期损益。
Article53enterprises shall convert the cost of commodities sold and service provided into operating cost accurately and timely then account current profit and loss together with periodic expenses.
其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。
Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred and shall be recorded in the current profits and losses.
第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。
Article 17 the contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
当期确认的折旧费用。
第二十三条承租人发生的初始直接费用，应当计入当期损益。
Article 23 the initial direct costs incurred by a lessee shall be recognized as the profits and losses of the current period.
毫无疑问这些费用支出带来的有些好处会超出当期。
There is little doubt that some benefits from these outlays continue beyond the current period.
毫无疑问这些费用支出带来的有些好处会超出当期。
There is little doubt that some benefits from these outlays continue beyond the current period.
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