可預見損失額
forseeable loss
若長期工程合約簽訂後，或工程進行期間，預計總成本超出合約訂價，無法取得補償的損失，此損失的估計入帳，均屬必要，不論(1)該項合約工程，已否開始進行；或(2)部份工程已於本年度內完成；或(3)其他工程合約預期可獲利益。
If after long-term contract signed, or the construction period is expected to exceed the total cost of contract pricing, unable to obtain compensation for losses estimated this loss accounted for, it is necessary, regardless of (1) the contract work, whether already begun ; or (2) part of the project was completed within a year; or (3) other contracts expected benefits available.