減資 Capital reductions

資本重組 Capital reorganizations

過剩資本 Excess capital

資本重建 Capital reconstruction

權(quán)益匯總帳戶 Sundry members account

實(shí)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(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

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