ˌwork in ˈprogress () (NAmE usuallyˌwork in ˈprocess)
noun
[, ] ( WIP) () products that are only partly manufactured at the end of an accounting period, valued at the cost of the materials, labour and some regular costs (overheads)未完品；在制品；半成品◆There are three levels of stock: raw materials, work in progress and finished goods.仓库贮存三种物料：原材料、半成品和成品。➡ picture at working capital a piece of work that may be shown to people or discussed with them but is not finished未完成的工作◆a work-in-progress report工作进展报告