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.
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