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.
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。
The reason to set up a cargo joint venture is the current lack of a direct service to provide more cost-effective and powerful local airlines in Shanghai.
之所以要成立合资货运公司，是由于目前上海缺乏一家能直接提供更具成本效益及优质服务的强大本土航空公司。
The cost of these events could be paid for out of current income and passed on to the customer via the price of the product (or service), which is offered by the organization.
这些企业机构发生事件的花销已非收入所支付范围，而是由商品(或服务)转嫁到顾客身上。
应用推荐