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 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 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。
The transaction fee shall be directly recorded as profit or loss for the current period;
发生的交易费用直接计入当期损益。
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。
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。
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