外商投资工业企业筹建期间是指从被批准筹办之日起至开始生产经营(包括试生产)之日止的期间。这个会计期间的有关经济事项一般不涉及到成本类、损益类会计科目,不能按照正常生产经营的会计核算方法进行。本文就外商投资工业企业筹建期间经济事项的会计核算问题探讨如下:(一)为工程交付使用而进行试运转(调试设备)所产生的产品的会计核算 The preparatory period for the establishment of a foreign-funded industrial enterprise refers to the period from the date of approval for preparation to the date of commencement of production operations (including trial production). The relevant economic issues in this accounting period generally do not involve accounting subjects of cost category, profit and loss category, and cannot be carried out in accordance with the accounting methods of normal production and operation. This article discusses the accounting issues of economic matters during the preparatory period for foreign-invested industrial enterprises as follows: (1) Accounting for products generated by commissioning (debugging equipment) for delivery of projects