对大规模和大成本投资的会计处理。管理和核算与资本项目相关的持续活动，包括设立新项目、记录项目交易、监控和跟踪支出、关闭和资本化项目，以及衡量已完成项目的财务回报。 Accounting for large-scale and large-cost investments. Manage and account for ongoing activities related to capital projects, including setting up new projects, recording project transactions, monitoring and tracking spending, closing and capitalizing projects, and measuring the financial returns on completed projects.