当期费用

会计实务操作也很混乱，有的计入当期费用，有的直接冲减福利基金，没有一个统一的规范。

The accounting practice operation is also in a mess , have no united norm .

第二十七条合同预计总成本超过合同总收入的，应当将预计损失确认为当期费用。

Article27If the total expected contract costs exceed the total expected contract revenue , the expected loss shall be recognized as the current expenses .

但由于这些好处的存续期不确定，一般实践中几乎全都将这类性质的支出作为当期费用处理。

But because of the uncertain duration of the benefits , it is almost universal practice to treat expenditures of this nature as expense of the current period .

企业为了虚增利润，将资金损失和当期费用长期挂在应收账款科目内处理，造成虚盈实亏。

In order to inflated corporate profits , capital losses and the current cost of long-term hanging on subjects dealing with accounts receivable , resulting in actual loss virtual surplus .

因此，为了方便和经济起见，金额不重大的支出在会计记录中当作当期费用处理。

Thus , for reasons of convenience and economy , expenditures , which are not material in dollar amount , are treated in the accounting records as expenses of the current period .

在各国实践中，普遍将自创商誉所发生的各项支出作为当期费用处理，而对于企业合并商誉的确认、计量和报告则另行专门处理。

In the various countries ' practice , the disbursement which generates internally generated goodwill processes as expense , but enact special regulations about recognition , measurement , record and disclose of combination goodwill .

文章针对当前将自创无形资产研究开发费用作为当期费用处理核算过程中存在的问题，提出了改进的意见和建议。

In view of the problems exist presently in the course of regarding the expenses of researching and developing self-established non-physical assets as expenditure in present period , the article puts forward the suggestions to improve such conditions .

尽管创新行为对于企业变得愈来愈重要，但2001年的《企业会计制度》对一般的研发支出仅要求确认为当期费用，且对创新行为的信息披露没有做出任何要求。

Although the innovative behavior is becoming increasingly important for enterprises , " the accounting standards for enterprises " in 2001 required R & D spending in general to be recognized as expense , with no any requirement in disclosing the information on innovation .

第61条商业有支付员工退休金之义务者，应于员工在职期间依法提列退休金准备或提拨与商业完全分离之退休准备金或退休基金并认列当期费用。

Article61a business which pays retirement pension to employees shall set aside a reserve for retirement pension according to law during the employment of the employees or allocate Retirement Pension Reserve or retirement fund completely independent of the business and recognize such as the expenses of the current period .

现行会计制度对固定资产的处理方法是：固定资产修理费用，计入当期成本、费用。在资金的组织上，把主要精力放在低成本存款上。

An usual way one handles the fixed capital according to the present accounting system is that repairs cost on fixed capital is counted in the same period of cost and expenses .

如果某项待摊费用已经不能使企业受益，应当将其摊余价值一次全部转入当期成本、费用，不得再留待以后期间摊销。

If certain prepaid expense item cannot benefit an enterprise any more , its un-amortized amount should be charged as costs or expenses of the current period and amortization should not be delayed into future periods .

由于，本文使用上市公司当期披露的研发费用来代替研发投入，所以，笔者首先对研发费用进行了界定。

Due to use the R D cost to take place the R D investment , first of all , the author defines the R D costs .

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。

The allotment was made on Sunday . To match expenses against the revenues means to subtract the expenses from the revenues in order to compute net income or net loss .