Current business income tax expenses are business income taxes payables computed on taxable income during year, and current business income tax rate.

Debit side: Other expenses incurred. Credit side: At end of account period, posting total other expenses incurred during period to Acc 911 ―Income Summary‖ Account 811 does not have ending balance.

Difference between the fair value of assets divided from Business cooperation contract is higher than the cost of capital investment in assets under joint control;

Returning provision for bad debts, provisions for payables (negative difference between provision for this period and unspent provision for last period);

Costs incurred relating to process of selling products, goods, rendering services incurred in period.

Costs of manufacturing products, rendering services - Selling expenses ;

Enterprise shall only advance from the cost price of goods sold for costs which have been in estimates of investment, construction...

Cost price of products stored in warehouse, finished services transferred to Account 631 ―Cost of goods sold

This account is used to record costs for production, and trading incurred in factories, departments, teams, constructions, served manufacturing productions, rendering services,

Transferring costs of operating truck and machinery to Dr 154 ―Work in process.