现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。
An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and 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。
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.
1974年，会计准则委员会决定，内部开发专利权的研究开发成本随着其发生而计入当期费用。
In 1974, the Financial Accounting Standards Board determined that all research and development costs of internally developed patents are expensed as they are incurred.
如果通胀目标值由当期的2%提高到4%，通胀成本是否会大大增加？
Are the net costs of inflation much higher at, say, 4% than at 2%, the current target range?
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.
假设该企业只出产一种产物，当期的落成产量为1，000件，则产物单元成本为$2。
Suppose that the firm produces a single product and the units completed in that period are 1,000 the unit product cost would be $2.
因未完成义务工作量等因素导致发生的放弃成本，计入当期损益。?。
The abandonment costs, which are incurred due to the unfinished obligatory workload or other factors shall be recorded in the profits and losses of the current period.
第十七条合同成本不包括应当计入当期损益的管理费用、销售费用和财务费用。
Article 17 the contract costs do not include the costs that shall be included in the current profits and losses, such as the administration costs, the selling costs, the financial costs.
用来反映公司控制其可变成本的能力，指会计帐期内当期营运利润占当期销售总额的比率，通常以百分比表示。
The ratio which is used to indicate a company's ability to control its variable costs refers to the ratio of operating profit to turnover in a given accounting period. It is expressed as a percentage.
第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。
Article 27if the total expected contract costs exceed the total expected contract revenue, the expected loss shall be recognized as the current expenses.
第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。
Article 27if the total expected contract costs exceed the total expected contract revenue, the expected loss shall be recognized as the current expenses.
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