目前,有许多企业对已投入使用的固定资产不及时办理竣工手续,长期放在“在建工程”帐户上。这显然是不符合现行制度的。现行会计制度明确规定:在建工程支出,是指为新建购进固定资产或对固定资产进行技术改造,并且是在固定资产交付使用之前而发生的支出。同时,会计制度还规定:固定资产应当按取得时的实际成本记帐,在固定资产尚未交付使用,或者虽已交付使用,但尚未办理竣工手续之前发生的为建固定资产向银行借款的利息以及外币借款的汇兑差额等有关 At present, many companies do not complete the formalities for the completion of the fixed assets that have already been put into use and place them on the account of “under construction projects” for a long time. This is obviously not in conformity with the current system. The current accounting system clearly stipulates that expenditures for construction in progress refer to new purchases of fixed assets or technical modifications to fixed assets, and are expenses incurred before fixed assets are put into use. At the same time, the accounting system also stipulates that fixed assets should be accounted for at the actual cost at the time of acquisition, or used for borrowings from banks for the construction of fixed assets before the fixed assets have been delivered for use or have been delivered for use but have not yet gone through the formalities for completion. Exchange differences in foreign currency borrowings, etc.