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;
现金折扣在实际发生时计入当期损益。
The cash discount shall be included in the current profits and losses when it is actually incurred.
所有其他后续支出于发生时计入当期损益。
All other subsequent expenditures are charged to the income statement during the financial period in which they are incurred.
固定资产盘亏造成的损失,应当计入当期损益。?。
The losses of inventories of the fixed assets shall be included in the current profits and losses.
第十七条或有租金应当在实际发生时计入当期损益。
Article 17 Contingent rents shall be recognized as an expense in the period in which they are actually incurred.
计入当期损益和确认为无形资产的研究开发支出金额。
The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
第二十一条或有租金应当在实际发生时计入当期损益。
Article 21 Contingent rents shall be recorded into the profits and losses of the period in which they actually arise.
第二十九条或有租金应当在实际发生时计入当期损益。
Article 29 the contingent rents shall be recorded in the profits and losses of the period in which they actually arise.
第二十一条或有租金应当在实际发生时计入当期损益。
Article 21 Contingent rents shall be recorded in the profits and losses of the period in which they actually arise.
第二十四条或有租金应当在实际发生时计入当期损益。
Article 24 the contingent rents shall be recorded in the profits and losses of the current period in which they actually arise.
与可供出售金融资产相关的股利或利息收入,计入当期损益。
Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.
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.
再保险分出人调整分出保费时,应当将调整金额计入当期损益。
When the cedant makes an adjustment to the premium, it shall record the amount of adjustment in the profits and losses of the current period.
再保险分出人调整分出保费时,应当将调整金额计入当期损益。
A cedant shall, when making an adjustment to the premium, record the amount of adjustment into the profits and losses of the current period.
可供出售外币货币性金融资产形成的汇兑差额,应当计入当期损益。
The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
因未完成义务工作量等因素导致发生的放弃成本,计入当期损益。?。
The abandonment costs, which are incurred due to the unfinished obligatory workload or other factors shall be recorded in the profits and losses of the current period.
重组债务的账面价值与股份的公允价值总额之间的差额,计入当期损益。
The difference between the book value of the debt to be restructured and total amount of the fair value of the shares shall be included in the current profits and losses.
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.
第八条企业内部研究开发项目研究阶段的支出,应当于发生时计入当期损益。
Article 8the research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
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.
本文对现行会计制度规定将其计入当期损益的处理方法进行了探讨,认为存在诸多问题。
This article is discussing about the meth od that current accounting turned it into profit and loss. there exist many problems.
油气勘探支出包括钻井勘探支出和非钻井勘探支出。非钻井勘探支出于发生时计入当期损益。
Oil and gas exploration costs include drilling exploration costs and the non-drilling exploration costs. The non-drilling exploration costs are recorded in the income statement when incurred.
新准则使用公允价值的计量方法,使用现值的估计技术,产生的债务重组收益计入当期损益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
第九条以现金清偿债务的,债权人应当将重组债权的账面余额与收到的现金之间的差额,计入当期损益。
Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.
第九条以现金清偿债务的,债权人应当将重组债权的账面余额与收到的现金之间的差额,计入当期损益。
Article 9 When a debt is liquidated by cash, the creditor shall include the difference between the book balance of the debt to be restructured and the cash received in the current profits and losses.
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