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在合同实施阶段,在工程结算时承建方按合同约定、工程进度、工程变更与索赔等情况,对实际发生的工程量增减、设备和材料价差等进行调整后计算和确定的价格。反映的是工程项目实际造价,是支付工程款项的凭据。又称工程价款结算。
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