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.
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