符合收入定义和收入确认条件的项目，应当列入利润表。
An item that satisfies the definition and recognition criteria of revenue shall be included in the income statement.
符合费用定义和费用确认条件的项目，应当列入利润表。
An item that satisfies the definition and recognition criteria of expenses shall be included in the income statement.
第六条与固定资产有关的后续支出，符合本准则第四条规定的确认条件的，应当计入固定资产成本；
Article 6If the subsequent expenses related to a fixed asset meet the recognition conditions as described in Article 4 of these Standards, they shall be included in the cost of fixed asset;
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