1.
Those subsidies used for compensating the related expenses or losses incurred to the enterprise shall be directly included in the current profits and losses.
（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。
2.
Income received or receivable from marketable securities in cur- rent period and the difference between the receipt obtained from securities sold and book cost shall be all accounted for as cur- rent profit or loss.
当期的有价证券收益以及有价证券转让所取得的收入与帐面成本的差额记入当期损益。
3.
Any overage, shortage or out-of-date, deterioration and damage thai need to be scrapped shall be disposed within the year and accounted into current profit or loss.
对于发生的盘盈、亏以及过时、质毁损等需要报废的，应当及时进行处理，计入当期损益。
4.
Article 16When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses.
第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。
5.
The ancillary expenses arising from a general borrowing shall be recognized as expenses at their incurred amount when they are incurred, and shall be recorded into the profits and losses of the current period.
一般借款发生的辅助费用，应当在发生时根据其发生额确认为费用，计入当期损益。
6.
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.
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。
7.
To match expenses against the revenues means to subtract the expenses from the revenues in order to compute net income or net loss.
将收入与当期取得的收入进行配比,就是将当期收入减去当期费用以计算出当期净损益。
8.
An alternative method, called the income statement approach, focuses upon estimating the uncollectible accounts expense for the period.
另一种办法叫损益表法,重点放在预估当期的坏账损失上。
9.
comparative statement of actual and estimated profit and loss
预期损益与实际损益比较表
10.
deferral and amortization of gains and losses
延期任列并摊销损益
11.
Balancing Long-Term Benefits with Short-Term Losses
平衡长期利益和短期损失
12.
For example, assume that Adams and Barnes agree that both partners are to be allowed interest at 15% on their beginning capital balances, with any remaining profit or loss to be divided equally.
举例,假设亚当斯和巴恩斯同意以他们资本账户期初余额的15％分配利息,剩余损益平均分配。
13.
The Consistency Condition of Decision for Maximum Expected Profit And Minimal Expected Loss;
最大期望收益与最小期望损失决策一致性条件
14.
consolidated income statement
合并损益表,综合损益表
15.
gain(loss) from disposal of discontinued segments
停业部门损益—处分损益
16.
Nay, there is no stond or impediment in the wit, but may be wrought out by fit studies.
读书得当，决不会使人心智受损，只会益智增才。
17.
When revenue exceeds expenses, net income occurs, otherwise net loss occurs.
当收入超过费用时,将导致净收益,反之,为净损失。
18.
Institutional Analysis on Present Disadvantage of Farmers Losing Land;
当前我国失地农民利益受损的制度分析