中译英-审计报告-在建工程

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中译英-审计报告-在建工程

中译英-审计报告-在建工程
中译英-审计报告-在建工程

中译英-审计报告-在建工程
13.Construction in Progress
(1) The Company’s construction will be recognized as fixed assets when they reach the expected condition for use.Their value is accounted as per the budgets,construction prices or actual costs.Depreciations are recorded from the next month.Adjustments will be made after the final accounts of the completed projects are settled.
(2) Depreciation reserves are recorded as the differences between the recoverable amounts and book value when the projects have been suspended for a long time and will not be resumed within the expected future or when the projects fall behind in the respects of performance and technologies and the potential economic benefits are of great uncertainty.