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progress payments received and receivable [3 entries]
  1. progress payments received and receivable    未成工事受入金
  2. cost incurred to date less progress payments received and receivable    その日までに発生した原価から未成工事受入金を控除した額
  3. cash received and receivable at the accounting date as progress payments on account of contracts in progress    仕掛り中の契約のための中間金の支払いとして、会計処理日までに受け取ったかもしくは受取可能な現金
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