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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Article53enterprises 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 recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.

计入当期损益和确认为无形资产的研究开发支出金额。

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

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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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