当期收益

因此该支出应在计算净收益时从当期收益中扣除。

The cost should therefore be deducted from the revenue of the period in determining the net income .

回顾了国内外主要品牌价值评估方法的缺陷，提出从品牌运营成本、品牌当期收益贡献和品牌未来收益3个方面综合评估品牌价值。

This paper reviews the limitations of the major brand valuation methods and develops a model to evaluate brand value synthetically from brand operating cost , brand current revenue , and brand potential income .

要注意在评估资产时的稳健性原则也将导致当期净收益的保守计算。

Notice that conservatism in the valuation of assets also leads to a conservative measurement of net income in the current period .

而会计学家基于收益范围界定的不同，形成了两种观点：当期经营收益观和总括收益观。

While accounting scholars took shape into two opinions which were based on the different definition of income : Current operating income perspective and all-inclusive perspective of income .

家庭投资者也属长期投资者，他们不仅要对当期的收益风险进行衡量，还会根据自己对未来的收益和风险赋予期望，调整自己当期的资产配置。

Family investor are long-term investors , they not only measure their current return and risk , but also make expectations on future return and risk , and adjust their current assets allocation accordingly .

改变涉及养老金和退休后的计划，并改用“按市值计价”的方法来确认当期发生的收益及损失。

The change involves pension and post-retirement plans , and a switch to a " mark-to-market " method to recognize actuarial gains and losses in the period when they were incurred .