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《企业财务通则》规定:“在建工程完工以前因试运转发生的支出和营业性收入,一般计入或者冲减在建工程成本。”行业财务制度规定,商品流通企业、旅游服务业的在建工程试营业发生的营业收支,列为当期损益;工业和农业企业在建工程在交付使用前因试运转形成的可以对外销售的产品等,按照实际销售收入或预计售价扣除税金后,冲减在建工程成本,发生的支出,计入在建工程成本。
The “General Principles of Corporate Finance” stipulates that: “The expenses and business income incurred before the completion of construction in progress are generally included in or offset by the cost of projects under construction.” "Industry Financial System Regulations, Commodity Distribution Enterprises, Tourism Services The operating income and expenses incurred for the trial operation of the construction in progress shall be classified as current profits and losses; the products that can be sold for sale before the industrial and agricultural construction projects under construction are commissioned before the use of the project are deducted from the actual sales revenue or estimated selling price. Afterwards, the cost of construction in progress is offset, and the expenditure incurred is included in the cost of construction in progress.