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.
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