当期损益，是指当月的亏损或益余，一般用本年利润表示。计入当期损益，是指在会计期间结束，也就是月末，将当月发生的所有收入、成本、费用按照会计核算方法结转到“本年利润”的借方或贷方。
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.
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.
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