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。
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。
Transactions or events occurred which lead to the assumption of a liability without recognition of an asset shall be expensed when incurred and included in profit or loss of the current period.
企业发生的交易或者事项导致其承担了一项负债而又不确认为一项资产的，应当在发生时确认为费用，计入当期损益。
应用推荐