当期损益

（二）用于补偿企业已发生的相关费用或损失的，直接计入当期损益。

Those subsidies used for compensating the related expenses or losses incurred to the enterprise shall be directly included in the current profits and losses .

其他借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。

Other borrowing costs shall be recognized as expenses on the basis of the actual amount incurred , and shall be recorded into the current profits and losses .

因此，企业支付的广告费，不应全部作为营业费用计入当期损益，而应将其中的一部分计入企业的无形资产。

So not all the advertising expense paid by the enterprise should not be included in its profit and loss as business expense .

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。

Article8The research expenditures for its internal research and development projects of an enterprise shall be recorded into the profit or loss for the current period .

无形资产的摊销金额一般应当计入当期损益，其他会计准则另有规定的除外。

Generally , the amortized amount of intangible assets shall be recorded into profit or loss for the current period , unless there are other accounting standards .

采用实际利率法计算的可供出售金融资产的利息，应当计入当期损益；

The interests of the sellable financial assets calculated according to the actual interest rate method shall be recorded into the profits and losses of the current period .

对于发生的盘盈、盘亏以及过时、变质毁损等需要报废的，应当及时进行处理，计入当期损益。

Any overage , shortage or out-of-date , deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss .

按照会计理论，如果没有对应可靠的收入配比，支出就要直接进入当期损益，例如广告支出；

In accordance with accounting theory , if there is no corresponding reliable income ratio , spending will go directly to profit or loss , such as advertising expenditures ;

因为将债务重组收益计入当期损益会增加债务企业当期的利润，从而为企业利用关联方之间的债务重组交易操纵利润提供了机会。

Because of the benefits from debt restructuring will increase the profits of enterprises , so as to provides an opportunity for companies to manipulate profits through related party transactions .

在企业并购中，新企业会计准则规定将负商誉直接一次性计入当期损益。

In the enterprise mergers and acquisitions , the negative goodwill will be directly included in the current profits and losses one-time , based on the new enterprise accounting standards .

可供出售权益工具投资的现金股利，应当在被投资单位宣告发放股利时计入当期损益。

The cash dividends of the sellable equity instrument investments shall be recorded into the profits and losses of the current period when the investee announces the distribution of dividends .

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。

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 .

可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。

The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period .

商业银行风险拨备制度是指对商业银行建立的一种为抵御各项资产风险而从当期损益中提取的用于弥补资产未来可能发生损失的准备金的制度体系。

Provision system against risk of commercial bank means that the commercial banks establish a system to resist the potential future losses of assets which extracts reserves from the current gains .

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。

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 .

初始确认时被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产；

The designated non-derivative financial assets which , at their initial recognition , are measured at their fair values and of which the variation is included in the current profits and losses ;

在固定资产投入使用之后发生的借款利息和有关费用，以及外币的汇兑差额，应计入当期损益。

Interest of loan and other related expenses for acquiring fixed assets that incurred after the assets having been put into opera - tion shall be accounted for as current profit of 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。

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 .

在中断期间发生的借款费用应当确认为费用，计入当期损益，直至资产的购建或者生产活动重新开始。

The borrowing costs incurred during such period shall be recognized as expenses , and shall be recorded into the profits and losses of the current period , till the acquisition and construction or production of the asset restarts .

生物资产在郁闭或达到预定生产经营目的后发生的管护、饲养费用等后续支出，应当计入当期损益。

The subsequent expenses for the management and protection or for the breeding of a biological asset after canopy closure or after the accomplishment of the expected objective of production and operation shall be included in the current profits and losses .

被套期项目因被套期风险形成的利得或损失应当计入当期损益，同时调整被套期项目的账面价值。

The gain or loss of the hedged item resulting from the hedged risk shall be recorded in the profits and losses of the current period and the book value of the hedged item shall be adjusted at the same time .

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。

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 .

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。

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 .

经确认无法收回的应收帐款，已提坏帐准备金的，应当冲销坏帐准备金；未提坏帐准备金的，应当作为坏帐损失，计入当期损益。

Any account receivable , proved to be definitely uncollectible according to state regulations , shall : be recognized as bad debts and written off against provision for bad debts or charged to current profit or loss , if such provision is not set up .

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，这些都与当今国际准则中的做法相吻合。

The new standard uses the fair value as a metering method , uses estimation technology of current value , and look on the income in restructuring as the current period increase and decrease . All of these are identical with the international criterion in nowadays .

企业的研发费用（R&D）在会计中是作为期间费用直接计入当期损益的，但企业的研发能力是衡量企业未来盈利能力的重要指标，其性质属于资本性支出。

In accounting , R D of an enterprise is often directly reckoned in current profits and losses as period expenses , but the property of R D is capital expenditure and it is a key factor for indicating the profit capability for an enterprise in future .

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。

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 .

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。

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 .

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。

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 .

处置短期投资时，应将短期投资的账面价值与实际取得价款的差额，作为当期投资损益。

Upon disposal of short-term investments , the difference between the book value of the short-term investments and the proceeds on the short-term investments should be recorded as income or losses for the current period .