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我国核电站的工程建设期,一般从项目得到国家相关部委批准可开展前期工作时开始计算,至一个批准概算范围内最后一台机组正式进入商业运行时止。核电站工程建设周期一般比较长,首台机组的工程建设期大约在70个月左右,后续机组的开工和竣工时间与首台机组相比依次顺延10个月左右,但工期基本不变。核电站多机组建设时,工程建设期和生产运营期会共存一段时期。核电站工程建设期间,对于已经完工且达到可使用状态的在建工程,哪些应结转为固定资产,哪些可以待核电站商业运行发电后再一并结转为固定资产,不同企业对此有不同的认识。本文拟从分析核电
The construction period of nuclear power station in our country starts from the time when the project has been approved by the relevant state ministries and commissions for preparatory work, and the last unit within the scope of an approved budget estimate officially enters into commercial operation. The construction period of nuclear power plants is generally long. The construction period of the first unit is about 70 months. The start and completion time of subsequent units is delayed by about 10 months compared with that of the first unit, but the construction period basically remains unchanged. During the construction of multi-unit nuclear power plants, the project construction period and production operation period will coexist for a certain period of time. During the construction of a nuclear power plant, which projects should be transferred to fixed assets and those that can be transferred to fixed assets after the commercial operation of the nuclear power plants are operated, and different enterprises have different opinions on the projects under construction which have been completed and are ready for use understanding. This article intends to analyze nuclear power