不符合预计负债确认条件的，在废弃时发生的拆卸、搬移、场地清理等支出在实际发生时作为清理费用计入当期损益。
If the conditions for the recognition of the provisions are not met, the expenditures for the decommissioning, removal and site cleaning will be expensed in the income statement when occurred.
计入当期损益和确认为无形资产的研究开发支出金额。
The amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
油气勘探支出包括钻井勘探支出和非钻井勘探支出。非钻井勘探支出于发生时计入当期损益。
Oil and gas exploration costs include drilling exploration costs and the non-drilling exploration costs. The non-drilling exploration costs are recorded in the income statement when incurred.
但由于这些好处的存续期不确定，一般实践中几乎全都将这类性质的支出作为当期费用处理。
But because of the uncertain duration of the benefits, it is almost universal practice to treat expenditures of this nature as expense of the current period.
所有其他后续支出于发生时计入当期损益。
All other subsequent expenditures are charged to the income statement during the financial period in which they are incurred.
阐述了合理划分收益性支出与资本性支出对正确计算企业当期的经营成果具有的重要意义。
Correct distinguishing between capital expenditures and revenue expenditures is very important for matching revenue against expenditures for determining assets value and business results.
消费脉动的数据可能掩饰了消费者实际上支出更弱的能力，因为当收入仍然低下时，他们用同一时期的做对比。
The figures from SpendingPulse may mask even greater weakness in consumer spending because they are being compared with a period when revenue was still in the dumps.
费用和收入又有不同的特征，当期发生并支出较多，提前或滞后支出的费用发生的可能性又比较确定。
Charge and income have different characteristic again, current happening and defray is more, shift to an earlier date or the possibility that the charge of lag defray produces decides quite again.
毫无疑问这些费用支出带来的有些好处会超出当期。
There is little doubt that some benefits from these outlays continue beyond the current period.
第八条企业内部研究开发项目研究阶段的支出，应当于发生时计入当期损益。
Article 8the research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
第八条企业内部研究开发项目研究阶段的支出，应当于发生时计入当期损益。
Article 8the research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
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