固定资产中如有在建工程转入、出售、置换、抵押、担保或封存等情况，应予以说明。
In the case of transfer-in, sale, replacement, mortgage, guarantee or seal up of any fixed assets under construction, an explanation thereon must be given.
对单项资产减值的检验表明，坏账准备、固定资产减值准备、存货跌价准备和在建工程减值准备较为显著。
Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.
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