还是统一称“在建工程”为妥临海市财政局吴明烨工业企业等会计制度都规定设置＂在建工程＂科目，用以核算固定资产新建工程、改扩建工程、大修理工程等所发生的实际支出。然而施工企业会计制度，对核算内容基本一致的科目却命名为＂专项工程支出＂。相同的核算内容，行业... Or unified “construction in progress” as Provisional Municipal Finance Bureau Wu Mingye industrial enterprises and other accounting regulations require the provision of “construction in progress” subjects, accounting for the fixed assets of new construction, renovation and expansion projects, overhaul works and other actual expenditure. However, the accounting system of construction enterprises, accounting for basically the same accounting subjects have been named as “special project expenditures.” The same accounting content, industry ...