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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

同近义词

双语例句原声例句权威例句

  • Construction in progress.

    建设进展情况

    youdao

  • Provisions for the bad debts, fixed assets, inventories and construction in progress are more remarkable in the test of individual assets.

    单项资产减值检验表明,坏账准备、固定资产减值准备、存货跌价准备在建工程减值准备较为显著。

    youdao

  • The Construction in progress of Commercial residential building could be classified to the project transfer and forward purchasing transfer.

    商品房在建工程转让分为项目转让预售转让。

    youdao

更多双语例句
  • In his landmark speech from Cairo in June, President Obama said there can be no progress toward peace without a halt to settlement construction.

    VOA: standard.2009.09.07

  • We hope that there is good progress." Israel is offering a partial settlement freeze: construction on 3,000 housing units in the West Bank will continue, but no new projects will be approved.

    VOA: standard.2009.09.12

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