Applying to US PhD during first year of Master's program
I can't speak for computer science (my experience is in Math), but I wouldn't regard it as a serious issue.  Typically programs are more concerned with your general level of preparation (for example, the content of the courses you have taken) rather than the formalities of earning degrees, especially in a foreign system which can be a bit confusing anyway. Certainly if I saw your application and it looked good otherwise, I wouldn't have a problem with you not finishing your masters program.