【incurring】....1.2Preproductioncosts:Preproductioncostsarecostsincurring...

英语翻译costs of site preparation,initial delivery and handling costs and installation costs.Anypurchase discounts and rebates are deducted.2.1.2 Preproduction costs:Preproduction costs are costs incurring during the set-up phase.These costs are not to be added to the amount recorded for the asset unless they are absolutely necessary to bring the asset to a workable condition.Notwithstanding this rule,there remains an area of subjective and professional judgement.Under many circumstances there will be justification for adding certain costs,such as those associated with materials used in testing or adjusting the machinery or equipment inorder to place it into actual production.If these amounts are significant and incurrence of the cost is a necessary precedent to using the asset,and not representing excessivewaste of resources,they should be added to the carrying amount of the asset.On the other hand,losses incurred in the early stages of actually employing the asset in its intended use clearly cannot be capitalised,but instead must be charged to the expenseas incurred.2.1.3 Self-constructed assets:The cost of a self-constructed asset is determined using thesame principles as for an acquired asset.All costs that must be incurred to plete the construction of the asset are to be added to the amount recognised initially,subject onlyto the constraint that if these costs exceed the recoverable amount,the excess must be expensed currently.Borrowing costs should be recognised as an expense in the periodin which they are incurred.2.1.4 The following are examples of the types of costs that can or cannot be included in the cost of tangible fixed assets.Costs to be capitalised Costs to be expensedLegal costs specific to the purchase andconstruction of the specific asset Initial delivery and handling costs Import dutiesInstallation costsPurchase transaction costsProperty transfer taxesArchitect and engineering costs specific to the asset (costs of alternative designs that were subsequently rejected should not be capitalised)Site clearance (removal,dismantling)costsConstruction labour and materialsStart-up costs necessary for bringingFeasibility study costsStart-up costs (unless necessary for working condition of the asset)Initial operating losses before planned operating levelsAbnormal wasted materials,labour or other resourcesInterest or other costs after the tangible fixed asset is ready for use even if not yet in use in the businessStaff trainingCost of relocating certain equipment in the plant to allow installation of thenew equipmentGeneral administrative costs not directly attributable to the acquisition,construction or missioning of thethe asset to working condition (includingplant missioning and test production)assetBorrowing costs翻译的好保证会多加分 英语