final account for completed project 中文意思是什麼
final account for completed project
解釋
竣工結算-
Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value ; if incurred after that, shall be accounted into current profit or loss
在固定資產尚未交付使用或者已投入使用但尚未辦理竣工決算之前發生的固定資產的借款利息和有關費用,以及外幣借款的匯兌差額,應當計入固定資產價值;在此之後發生的借款利息和有關費用及外幣借款的匯兌差額,應當計入當期損益。 -
Interest of loan and other related expenses for acquiring fixed assets, and the exchange difference from conversion of foreign currency loan, if incurred before the assets not having been put into operation or after been put into operation but before the final account for completed project is made, shall be accounted as fixed assets value
在固定資產尚為交付使用或已投入使用,但尚未辦理竣工決算之前發生的固定資產的借款利息和相關費用,以及外幣借款的匯兌差額,應當計入當前損益。
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