经研究，现将本市一九九六年度会计决算中的若干业务问题的会计处理规定如下，请遵照执行。一、关于在建工程交付使用前试运转形成的产品销售的会计处理。企业在建工程交付使用前因进行试运转而领用的材料等支出应计入工程成本，企业在建工程试运转中的产成品对外销售时，应同 After the study, the accounting treatment of certain business problems in the city’s accounting final accounts for the year 1996 is as follows, please follow the implementation. First, on the project under construction before commissioning the sale of products formed by the accounting treatment. Expenditure incurred before the project under construction for construction, such as materials for commissioning, shall be included in the cost of the project. When the finished product under construction during the trial run of the enterprise is sold abroad,