求翻译 下面这段会计英语 英-汉
问题描述：
求翻译 下面这段会计英语 英-汉
不要直接机译.谢谢
For sales of condominium units and other construction-type sales
accounted for under the percentage of completion method in U.S.
GAAP, IFRS may require gains from such construction-type sales be
deferred until completion of construction, depending on the ability of
the buyer to provide input in the construction design and the continuous
transfer of risks and rewards of the real estate during construction.
答
在美国由于公寓房和其他类型的房屋的销售量低于建房量,GAAP,IFRS（不知道什么机构）可能对已建成的房屋的销售收益的要求也不一样,这要看买房人为房屋建筑设计提供的投入,以及在房地产建设期间的不断的风险转移和建成后的回报率,