求翻译：如果建造合同的结果能可靠估计的，施工企业应当在资产负债表日，按照完工百分比法来确认和计量建造合同的合同收入和费用。若建造合同预计总成本超过合同总收入的，应按规定计提合同预计损失准备，将预计损失确认为当期费用。建造合同的会计科目主要有：工程施工、工程结算、应收账款、主营业务收入、主营业务成本、资产减值损失一合同预计损失、存货跌价准备一合同预计损失准备，各科目之间有相互对应关系。是什么意思？

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If the construction contract, the results are reliable estimates of the construction companies in the balance sheet should be completed on 100 points, in accordance with law than to recognition and measurement of construction contract contract revenue and costs. If construction contracts is expected

If the construction contract result can estimate reliably, the construction enterprise must in the property debt table date, according to finish the percentage law to confirm and the measurement construction contract contract income and the expense.If the construction contract estimated the total co

If the outcome of a construction contract can be estimated reliably, construction enterprises shall, at the balance sheet date, in accordance with the percentage of completion method to build the confirmation and measurement of contract revenue and contract costs. If the estimated total contract cos