[, ] () (in a company's accounts) part of the profit from a contract that lasts for a long period of time, for example for building work, that is related to the amount of work that has been completed at the date of the accounts. It is part of the estimated total profit from the project after estimated costs have been taken away.可分配利润﹝公司账目中长期合同（如建筑工程）带来的部分利润，与在某会计日已完成的工作量有关，是扣除预计成本后估算总利润的一部分﹞