如果它只是“可供出售”，就只按市价在财务报表上调整，其损失不必在损益表里加以确认。
If it is only "available for sale" it is marked to market on the balance sheet, but losses are not recognised in the income statement.
正如我在损益表中所解释，收入予以确认的时点是被赚取的时刻，并不是收取的时刻。
As I explained in the Income Statement post, revenues are recognized as they are earned, not necessarily when they are collected.
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.
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.
该类现金流量变动源于与已确认资产或负债、很可能发生的预期交易有关的某类特定风险，且将影响企业的损益。
Such changes in cash flow are attributable to a particular risk related to a recognized asset or liability or a highly probable forecast transaction and could affect enterprise' profit or loss.
本文对外币报表折算损益的不同处理方法进行比较分析，提出外币报表折算损益的处理，应选择第三种处理方法，即递延收益，确认损失。
After analyzing several different methods, the article puts forward another accounting dealing way on the profit and loss of conversion the foreign currency report forms.
随着公允价值等计量属性应用范围的不断扩大，资产持有损益的确认、计量和披露规范的研究逐渐受到重视。
With the expanding application of fair value measurement attributes, recognition, measurement and disclosure of assets holding gains and losses is attracted more attention.
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。
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.
第十六条再保险接受人应当在确认分保费收入的当期，根据相关再保险合同的约定，计算确定分保费用，计入当期损益。
The reinsurance acceptor shall, according to the provisions of the relevant reinsurance contracts, calculate and determine the amount of reinsurance premium income.
而反复修订所涉及的核心内容就是债务重组损益的确认以及会计计量属性之一公允价值的使用与否。
And repeatedly amended involved is the core content of the debt restructuring gains or losses, as well as accounting measures identified one of the fair value of the property or use.
FXCH会把该账户的每单交易确认以及显示每一单已完成交易账务结果的损益情况报告发给交易人。
FXCH shall send Trader a confirmation of every trade made for the account, and a profit and loss statement showing the financial results of each transaction closed out for the account.
其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。
Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred and shall be recorded in the current profits and losses.
其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。
Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred and shall be recorded in the current profits and losses.
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