审计报告中译英-存货工程施工以实际成本核算,包括直接材料费、直接人工费、施工机械费、分包费用、其他直接费及应分配的施工间接成本等.年末各项工程施工中累计已发生的建造合同成

审计报告中译英-存货工程施工以实际成本核算,包括直接材料费、直接人工费、施工机械费、分包费用、其他直接费及应分配的施工间接成本等.年末各项工程施工中累计已发生的建造合同成
审计报告中译英-存货
工程施工以实际成本核算,包括直接材料费、直接人工费、施工机械费、分包费用、其他直接费及应分配的施工间接成本等.年末各项工程施工中累计已发生的建造合同成本和累计已确认的毛利（亏损）大于已办理结算价款的差额列示在资产负债表的存货中（已完工尚未结算款）；反之,则列示在资产负债表的预收帐款中（已结算尚未完工款.）

审计报告中译英-存货工程施工以实际成本核算,包括直接材料费、直接人工费、施工机械费、分包费用、其他直接费及应分配的施工间接成本等.年末各项工程施工中累计已发生的建造合同成
Engineering constructions are accounted as per their actual costs including direct material expenses,direct labor costs,costs of construction machinery,subcontract costs,other direct expenses as well as allocable indirect construction costs.In case at the close of the fiscal year,the construction contract costs plus cumulated confirmed gross profits (losses) are more than the settled amounts,the differences are recorded into “Inventories” on the Balance Sheet.Otherwise,the differences are recorded into “Advances from Custromers” on the Balance Sheet.

Accounting method of engineering construction should be based on actual cost, which includes direct material expense,direct cost of labor,cost of construction machinery,subcontract cost, other direct ...

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Accounting method of engineering construction should be based on actual cost, which includes direct material expense,direct cost of labor,cost of construction machinery,subcontract cost, other direct expenses as well as allocable construction-related indirect cost. Upon year end, if cumulated total engineering construction contract cost plus cumulated confirmed gross profit (loss) is greater than project cost settlement, the difference should be listed under inventory (Amount due from customer for contract work
)of statement of assets and liabilities.Otherwise, it should be listed under adanvances from customers (settlement for in progress contract work).

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Construction Expenditures are accounted at actual cost, including direct materials, direct labors, costs of equipments used for constructions, subcontracting costs(这里有可能是指variable overheads，请核实。), oth...

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Construction Expenditures are accounted at actual cost, including direct materials, direct labors, costs of equipments used for constructions, subcontracting costs(这里有可能是指variable overheads，请核实。), other direct costs and indirect allocable overheads.
At the year end, the difference of accumulated construction expenditures occurred and the realized gross profit or loss over the charges billed for work is recored as inventory on the balance sheet (Construction in Progress). Vice Versa, the difference will be otherwise recorded as account receivable on the balance sheet (Billings on Construction).

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