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construction in progress

  • 在建工程:指尚未完成的建筑工程的成本记录(通常适用于资本预算项目)。在资产投入使用之前,不会对在建工程进行折旧。通常,在完成后,会重新分类在建工程项目,并对重新分类的资产进行资本化和折旧。

专业释义英英释义

  • 在建工程 - 引用次数:1

    The results of the research show:Firstly, listed companies are more cautious to provide assets impairment for fixed assets, construction in progress, intangible assets and other non-current assets.

    研究结果发现:(1)上市公司对于固定资产、在建工程、无形资产等非流动资产减值准备的计提更加谨慎。

    参考来源 - 资产减值准则对上市公司盈余管理的影响研究
    未完工程

·2,447,543篇论文数据,部分数据来源于NoteExpress

Construction in progress

  • abstract: An accountancy term, construction in progress (CIP) asset or capital work in progress entry records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A CIP item is not depreciated until the asset is placed in service.

以上来源于: WordNet

双语例句权威例句

  • The road construction work is in progress.

    筑路工程正在进行

    《新英汉大辞典》

  • What makes Construction phase iterations special, then, is the marked sense of progress implicit in each analyze-design-code-test cycle that is brought to completion every few weeks.

    几个星期内,我们就会完成个分析——设计——编码——测试周期这个我们一种明显进展感觉。这就是构建阶段迭代独特之处

    youdao

  • The major design of the system was known up front, but the implementation was still a work-in-progress during the construction of the software.

    系统核心设计预先完成的,但是具体实现还是在开发过程中慢慢成型

    youdao

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