| 1. | Tax rate should ask your director tax collector . prepay taxes cannot turn into current profit and loss
税率应该去问你们主管税务员。预缴税金不能转入当前损益。 |
| 2. | But the government subsidies measured at their nominal amounts shall be directly included in the current profits and losses
但是，按照名义金额计量的政府补助，直接计入当期损益。 |
| 3. | 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。 |
| 4. | 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
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。 |
| 5. | In making an inventory of the fixed assets , the net profit or loss incurred in discard and disposal , and also overage , shortage of fixed assets shall be accounted as current profit and loss
在对固定资产的清查盘点中，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。 |
| 6. | 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
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。 |
| 7. | Article 7 the government subsidies pertinent to assets shall be recognized as deferred income , equally distributed within the useful lives of the relevant assets , and included in the current profits and losses
第七条与资产相关的政府补助，应当确认为递延收益，并在相关资产使用寿命内平均分配，计入当期损益。 |
| 8. | If the creditor has made provision for the impairment of the credit , he shall first offset the aforesaid difference against the impairment provision , then include the shortfall in the current profits and losses
债权人已对债权计提减值准备的，应当先将该差额冲减减值准备，减值准备不足以冲减的部分，计入当期损益。 |
| 9. | If the cost of labor services incurred is not expected to compensate , the cost incurred should be included in the current profits and losses , and no revenue from the providing of labor services may be recognized
（二）已经发生的劳务成本预计不能够得到补偿的，应当将已经发生的劳务成本计入当期损益，不确认提供劳务收入。 |
| 10. | Article 13 an enterprise shall , on each balance sheet date and on each account date prior to the settlement of the relevant liabilities , re - measure the fair values of the liabilities and include the changes in the current profits and losses
第十三条企业应当在相关负债结算前的每个资产负债表日以及结算日，对负债的公允价值重新计量，其变动计入当期损益。 |
