在随后的会计期间,企业应当继续确认该金融资产产生的收入和该金融负债产生的费用。
In the subsequent accounting periods, the enterprise shall continue to recognize the income generated by the financial asset and the expenses generated by the financial liability.
但是私营企业的期间费用控制方面还存在着一定的问题。
But private enterprise during the cost control still exist certain problems.
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。
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.
记者了解到,“成本规制”涵盖了公交企业的直接营运成本、期间费用、营业税金及附加和其他营运成本。
Reporters that "the cost of regulation" covering public transport enterprises of direct operating costs, period costs, business tax and surcharges and other operating costs.
企业的全部费用与全部收入相配比确定的经营成果是期间成果。
The management period result is been defied to match each other all expenses and all income of the enterprise.
控制期间费用,对提高企业的经济效益具有重大意义。
It is significant to control period expense for improving the economic benefit of the enterprise.
那么企业归集的研究开发费用是作为期间费用,还是作为资本化处理更趋合理,就这一问题进行了分析。
Analyzed research and development expenses enterprises assembled together more reasonable as period charge or as capitalization treatment.
传统的成本管理只是注重对企业的产品成本和期间费用的管理与报告,对其他经营过程发生的成本报告甚微。
In conventional cost management an importance has only been paid to the management and reporting on product costs and period costs, and little importance to other process costs.
本文针对私营企业在期间费用的管理与控制上存在的问题,做出总结分析,并提出自己的意见。
In this paper, the cost of the private sector in management and control during the existing problems, and offer a summary analysis, and put forward their own views.
同时进行直接材料、直接人工、制造费用等成本和期间费用分析,可为企业财务分析工作提供一定参考。
At the same time, direct materials, direct labor, manufacturing costs and cost analysis during the analysis of the costs. Corporate financial analysis can provide a reference work.
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。
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。
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.
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