preproduction capital costs(包括:开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs))
start-up and commissionary expenditures(包括:开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs))
preproduction capital expenditures(包括:开办费和资本筹集费 (preliminary and capital issue expenditures)、建厂前调研费 (expenditures for preparatory studies), 建厂前费用 (pre-production expenditures)、试运转及交工投产费用 (trial runs))