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.

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。

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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.

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。

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Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.

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。

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Those forces profit from the current policy environment and fear loss of profit should it change.

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While earnings dilution would not be beneficial in a profit situation, it serves as a benefit to shareholders in the current loss position.

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Under current accounting rules most companies do not report the full costs of pension provision in their profit and loss account.

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