1. The cost during the trial production period is included in the construction in progress, and the income is reduced to the construction in progress. Relevant sales expenses and management expenses are included in the current profit and loss, not included in the construction in progress.

　　2. The products produced in trial production can be offset against the construction in progress according to the net realizable value (included in other current assets). The difference between the actual time and other current assets is included in non-operating income and expenditure.

　　3. If the trial production equipment involves the production license, it is not based on obtaining the production license.

　　4. During the trial production period (before the consolidation), the depreciation of the house should be included in the management expenses, not included in the manufacturing expenses and projects under construction. After the trial production is completed and fixed, the depreciation of the house is included in the manufacturing expenses.

　　5. The loss of abnormal shutdown during the construction period shall be included in the current expenses and cannot be capitalized.

　　6. Organization expenses are included in current profits and losses.

　　7. If the condition of transferring to fixed assets is met in the middle of the current month, inventory will be generated in the current month, but the discount will be accrued from the next month.