磨損 Wear and tear

擁有法定所有權(quán)的土地 Freehold land

過時(shí) Obsolescence
開采或消耗 Extraction of consumption over time

直線法 Straight line method

余額遞減法 Reducing balance method

年數(shù)總和法 Sum of the digits method

盈虧分配帳戶 Profit and loss appropriation

結(jié)轉(zhuǎn)下期余額 Balance carried down

上期結(jié)轉(zhuǎn)余額 Balance Brought down

合伙人貸款 Partner’s loan

合作企業(yè) Joint venture

合作企業(yè)備查帳戶 Memorandum joint venture

雜費(fèi) Sundry expenses

傭金 Commission

凈值基礎(chǔ) Net basis

零值基礎(chǔ) Nil basis

消耗品 Consumable stores

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

平均成本 Average cost

先進(jìn)先出 First in first out

后進(jìn)先出 Last in first out

標(biāo)準(zhǔn)成本 Standard cost

重置成本 Replacement cost