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计入当期损益

网络profit or loss; FVTPL

计入当期损益

网络释义

计入当期损益

profit or loss

其基本思想是将有效套期部分直接确认为权益(other comprehensive income)，将无效套期部分计入当期损益(profit or loss)。Its …

FVTPL

...改，允许某些以公允计量转为摊余价值计量且其变动计入当期损益（FVTPL）和可供出售成本计量（AFS）的金融资产在 …

例句：

Inventory at least once a year, and the amount included in current profit and loss .

每年至少盘点一次。盘盈及盘亏金额计入当期损益。

at each balance sheet date to its fair value until settlement with all the changes in liabilities recorded in the income statement .

在股票增值权行使之前，此项负债于每个资产负债表日按照公允价值进行调整，调整金额计入当期损益。

The relevant expenses incurred by the sign of a contract shall be directly included in the current profits and losses .

因订立合同而发生的有关费用，应当直接计入当期损益。

The initial direct costs incurred to a lessor shall be recorded into the profits and losses of the current period .

第二十七条出租人发生的初始直接费用，应当计入当期损益。

The difference between fair value of the non-cash asset transferred and its book value shall be included in the current profits and losses .

转让的非现金资产公允价值与其账面价值之间的差额，计入当期损益。

financial assets measured at their fair values and of which the variation is recorded into the profits and losses of the current period .

以公允价值计量且其变动计入当期损益的金融资产。

A cedant shall , when making an adjustment to the premium , record the amount of adjustment into the profits and losses of the current period .

再保险分出人调整分出保费时，应当将调整金额计入当期损益。

Article 23 The initial direct costs incurred by a lessee shall be recognized as the profits and losses of the current period .

第二十三条承租人发生的初始直接费用，应当计入当期损益。

The contingent rents shall be recorded into the profits and losses of the current period in which they actually arise .

第二十四条或有租金应当在实际发生时计入当期损益。

In the project to the expected conditions for use , as happened after financial expenses shall be included in the current profits and losses .

在项目到达预定可运用状态后发作的，作为财务费用计入当期损益。

The losses of inventories of the fixed assets shall be included in the current profits and losses .

固定资产盘亏造成的损失，应当计入当期损益。

belongs to regular production management period occurs the remittance profit and loss , include directly work as time profit and loss .

属于正常生产经营期间发生的汇兑损益，直接计入当期损益。

The contingent rents shall be recorded in the profits and losses of the period in which they actually arise .

第二十九条或有租金应当在实际发生时计入当期损益。

Contingent rents shall be recognized as an expense in the period in which they are actually incurred .

第十七条或有租金应当在实际发生时计入当期损益。

Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss , too.

与可供出售金融资产相关的股利或利息收入，计入当期损益。

All other subsequent expenditures are charged to the income statement during the financial period in which they are incurred .

所有其他后续支出于发生时计入当期损益。

The cash discount shall be included in the current profits and losses when it is actually incurred .

现金折扣在实际发生时计入当期损益。

provision for diminution in value of inventories .

的，计提存货跌价准备，计入当期损益。

The balance of exchange which shall be recorded into the profits and losses of the current period ; and

计入当期损益的汇兑差额。

计入当期损益

计入当期损益

profit or loss

FVTPL

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