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.

The reason to set up a cargo joint venture is the current lack of a direct service to provide more cost-effective and powerful local airlines in Shanghai.

The cost of these events could be paid for out of current income and passed on to the customer via the price of the product (or service), which is offered by the organization.