Sales revenue of industrial products ： refers to the revenue from the sales of products by industrial enterprises and the revenue from servicesprovided and etc 产品销售成本：指企业销售产品和提供劳务等主要经营业务的实际成本。
Expense is the outflow of economic benefits from the enterprise arising from ordinary activities such as sales of goods and provision of services 收入，是指企业在销售商品、提供劳务及让渡资产使用权等日常活动中所形成的经济利益的总流入。
Sales revenue of industrial products ： refers to the revenue from the sales of products by industrial enterprises and the revenue from servicesprovided and etc 产品销售收入：指企业销售产品的销售收入和提供劳务等主要经营业务取得的业务总额。
Trade receivables arising from the sale of products , goods or services to customers that are expected to be collected within one year or one operating cycle 凡因出售产品、商品或提供劳务等营业收入所发生而应收取之一年或一个营业周期内到期帐款属之。
The employees must provide services according to the directions of the employers and undertake the auxiliary obligations of honesty , secret - keeping and non - competition 雇员必须依雇佣合同约定按照雇主的指示提供劳务，并负有诚实、保密、不竞业等附随义务。
Labor services providing by contractual joint ventures of chinese international contracting corporations should be included in the statistics of service co - operation with foreign countries 我国对外承包公司在境外开办的合营企业，中国公司同时又提供劳务的，其劳务部分也纳入劳务合作统计。
Labour services providing by contract ual joint ventures of chinese international contracting corporations should be i ncluded in the statistics of service co ? operation with foreign countries 我国对外承包公司在境外开办的合营企业,中国公司同时又提供劳务的,其劳务部分也纳入劳务合作统计。
The term " useful life " refers to the period of time over which a fixed asset is expected to use , or the quantity of products expected to produce or services expected to render through the fixed asset 使用寿命，是指企业使用固定资产的预计期间，或者该固定资产所能生产产品或提供劳务的数量。
Research , improvement and experiment expenses incurred for research and developing new products , improving production technology , technology for providing services and production process 凡为研究发展新产品、改进生产技术、改进提供劳务技术及改善制程而发生之各项研究、改良、实验等费用皆属之。
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。
