Other direct costs, referring to other expenses that may be directly included in the contractcosts.
其他直接费用，指其他可以直接计入合同成本的费用。
2
Both the schedule of the contracted project and the contractcosts to complete the contract can be measured in a reliable way.
合同完工进度和为完成合同尚需发生的成本能够可靠地确定。
3
The imperfectness of contracts causes the inevitable existence of accounting policy choices, and the different contractcosts lead to different motives in accounting policy choice.