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

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.