Article 49 Administrative and financial expenses incurred by enterprise's administrative sectors for organizing and managing production and operation, purchase expenses on commodities purchased, and sales expenses for selling commodities and providing service, shall be directly accounted as periodic expense in the current profit and loss. 第四十九条企业行政管理部门为组织和管理生产经营活动而发生的管理费用和财务费用,为销售和提供劳务而发生进货费用、销售费用,应当作为期间费用,直接计入当期损益。
Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss. 债券投资存续期内的应计利息,以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额,应当计入当期损益。
The fixed assets shall be taken inventory periodically. The net profit or loss incurred in discard and disposal, and also overage, shortage of fixed assets shall be accounted into current profit and loss. 固定资产应当定期进行清查盘点,对于固定资产盘盈、盘亏的净值以及报废清理所发生的净损失应当计入当期损益。
So we must find a solution on the base of current technology level to ensure the correct dates forming in automatic weaving of profit and loss table. 目前,杜绝不规范会计业务亦不可能,应着力在现有水平的基础上,保证损益表在自动编制过程中生成正确的数据。
Good records are essential for the preparation of current financial statements, such as the Income Statement ( Profit and Loss) and the Cash-Flow Projection. 记好帐对编制当年的财务报表,如损益表(利润和亏损)和现金流动预测是必要的。
Commission income derived by city commercial banks from dealing with treasury bonds business shall be counted into current profit and loss, and pay enterprise income tax in accordance with regulations. 城市商业银行因办理国库券业务而取得的手续费收入,应计入当期损益,按规定缴纳企业所得税。
The balance of the proceeds from the alienation or disposal of fixed assets at the current price, after the net unamortized value or the residual value of the assets is deducted, shall be entered into the profit and loss account for the current year. 转让或变价处理固定资产的收入,减除未折旧的净额或残值后的差额,列为当年度的损益。
Among them, the discount loan shall be measured by maturity value of the discount bill, and the difference between the maturity value of the discount bill and the money paid for the discount bill shall be accounted into the current profit and loss as discount interest. 其中,贴现贷款应以贴现票据的到期价值计量,贴现票据的到期价值与支付的票据贴现款项之间的差额,作为贴现利息,计入贴现当期损益。
Our country current social security policy and legal retirement age make the profit and loss of personal pension very difference, and pauperize the retired senility. 我国现行的社会保障政策与法定退休年龄使得个人养老金收支盈亏及领取水平有很大的差异,并导致高龄退休人员相对贫困化。
Under the current foreign trade accounting system, however, the total profit and loss does not reflect the foreign exchange quota value settled by foreign trade enterprises, and this only increases the unrealness of the profit and loss recorded on financial statements of enterprises. 但在现行外贸会计制度下,企业结存外汇额度的价值却不能反映在盈亏总额内,从而增加企业财会报表上盈亏的不真实性。
The current pipeline construction mainly uses EPC contracting model, providing integrated services of design, procurement and construction to the client. The pipeline construction general contractor has undertaken a major project risks. The costs directly affects the profit and loss of the project. 当前管道建设主要采用EPC总承包模式,需要对业主提供设计、采办和施工一体化服务,管道建设总承包商已经承担了项目建设的主要风险,成本的高低直接关系到项目盈亏。
The new guidelines emphasize the debtor is in financial difficulties as premise, the introduction of a fair value, debt restructuring proceeds can be included in the current profit and loss, these are the new criteria and the old guidelines by the different places. 新准则强调了债务人发生财务困难这一前提,引入了公允价值,债务重组收益可以计入当期损益,这些都是新准则与旧准则所不同的地方。
And provides for internal R& D projects at the research stage of the expenditure should be included in the current profit and loss occurs; expenditures during the development phase to meet the specific conditions and can be recognized as intangible assets. 并规定企业内部研发项目在研究阶段的支出,应当于发生时计入当期损益;在开发阶段的支出满足特定条件的,可以确认为无形资产。
With the consideration of the current long-term contracts and spot trading model, a new method profit and loss analysis and price competition analysis was given. 然后结合当前中长期合同加现货贸易的模式,对发电成本进行量本利分析,和竞争电价分析。