<prompt> Translate the following text to EnglishGharama ya jumla ya shirika ni understated katika kesi kama hizo; na kutambua mapato ya kubadilishana ni kutambua mapato bila baadhi au wote wa gharama zinazohusiana, na hivyo underestimate gharama ya kiufundi ya shirika ya shughuli.  <response>: The gross cost of the entity is understated in such cases; and to recognize an exchange revenue is to recognize a revenue without some or all of the related costs, and hence to understate the entitys net cost of operations. 