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。
Article53enterprises 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 amount recorded into profit or loss for the current period and those confirmed as the research and development expenditures for intangible assets.
计入当期损益和确认为无形资产的研究开发支出金额。
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.
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。
This article is discussing about the meth od that current accounting turned it into profit and loss. there exist many problems.
本文对现行会计制度规定将其计入当期损益的处理方法进行了探讨，认为存在诸多问题。
The amount of profit is determined by the measurement of the amounts of revenue and expenses, gains and losses directly recognised in profit or loss in the current period.
利润金额取决于收入和费用、直接计入当期利润的利得和损失金额的计量。
The fair value of financial instruments included in current changes in the profit and loss, not only makes up the profits for listed companies but also has a decisive impact on the net profit;
金融工具的公允价值变动计入当期损益，不但增加了我国上市公司收益的波动性，整体而言对净利润影响也举足轻重；
Article 8the research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period.
第八条企业内部研究开发项目研究阶段的支出，应当于发生时计入当期损益。
This change would increase the Company's profit or loss in the current period and equity interests.
此会计政策的变更将增加公司的当期利润和合并股东权益。
New criteria USES the fair value measurement method and the estimated technology of present value, and it reckon in the current period profit and loss of debt restructuring income.
新准则使用公允价值的计量方法，使用现值的估计技术，产生的债务重组收益计入当期损益。
What are the current sales and costs and hence profit and loss.
什么是目前的销售费用，利润和损失。
Variable margins are collected by the clearing house daily and the calculation is based on the position's profit and loss from the current day's closing price.
头寸的损益情况按当日收盘价计算得出，故变动保证金由清算行或经济商每日收取。
Variable margins are collected by the clearing house daily and the calculation is based on the position's profit and loss from the current day's closing price.
头寸的损益情况按当日收盘价计算得出，故变动保证金由清算行或经济商每日收取。
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