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对于接受的附条件捐赠，如果存在需要偿还全部或部分捐赠资产或者相应金额的现时义务时，按照需要偿还的金额直接计入当期损益。()

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某小公司的网络拓扑结构如图4所示。其中路由器具有ISDN模块，公司网络通过ISDN连接到ISP。
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【S4】 Mr. Judd is New Britain's police commissioner from 1981 to 1989 and from 1993 to 1995. 【S5】 But Detective Harold Gannon of the New Britain police said today that the job involved more policy as police work, and did not include the authority to charge or chide criminals. 【S6】 The gold badge was mere a university award. 【S7】 The governor said he would not ask for a resignation became Mr. Judd had made a "misjudgment" and had written a letter of apologizing.
【S8】 Later, Mr. Judd's lawyer, Paul J. McOuillan, issued a long apology from his superior, whom he described as "the best thing to happen to New Britain." 【S9】 "My experience and instinct as an E. M. T. and former police commissioner prompted me to involve myself with this matter, " Mr. Judd said in the statement.【S10】"In hindsight, I see it was mine to manage."
【S1】

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