減資 Capital reductions

資本重組 Capital reorganizations

過剩資本 Excess capital

資本重建 Capital reconstruction

權益匯總帳戶 Sundry members account

實現(xiàn)帳戶 Realization account

購買者帳戶 Purchaser’s account

自愿清算 Voluntary liquidation

消耗品 Consumable stores

成本與可實現(xiàn)凈值孰低 The lower of cost and net realizable value

平均成本 Average cost

先進先出 First in first out

后進先出 Last in first out

標準成本 Standard cost

重置成本 Replacement cost

資產(chǎn)負債表日后日期 Event after balance sheet date