cost offset

• 成本冲减

cost offset的用法和样例：

例句

1. Where products produced during trial runs can be sold to third parties, the actual or estimated sale proceeds shall be deducted from the cost of construction in progress.
   在试运转中形成产品且可以对外销售的，应当以实际销售收入或者预计售价作为产成品成本，同时冲减在建工程成本。