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.

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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.

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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.

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