1) losses and gains brought forward
前期滚存损益
2) profit and loss for the previous period
前期损益
3) prior-period adjustment
前期损益调整
4) previous benefits loss adjustment items
前期损益调整事项
5) current profit and loss
当期损益
1.
According to the regulations related to the later expenditure of fixed assets from two aspects: current profit and loss and current depreciation the influences of different division of the later expenditure of fixed assets on fiscal treatment are analyzed.
结合固定资产后续支出的相关规定,从当期损益和当期计提折旧两方面阐述了固定资产后续支出划分不同对账务处理的影响,并通过对固定资产后续支出资本化和费用化划分原则的介绍,论述了固定资产后续支出在会计实务中的处理方法。
6) inventory holding gain or loss
存货置存损益
补充资料：前期
1.所定日期之前;事情出现之前。 2.事前或过去的约定;预定。 3.对未来的预期﹐打算。 4.某一时期的前一阶段。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条