磨损 Wear and tear

拥有法定所有权的土地 Freehold land

过时 Obsolescence
开采或消耗 Extraction of consumption over time

直线法 Straight line method

余额递减法 Reducing balance method

年数总和法 Sum of the digits method

盈亏分配帐户 Profit and loss appropriation

结转下期余额 Balance carried down

上期结转余额 Balance Brought down

合伙人贷款 Partner’s loan

合作企业 Joint venture

合作企业备查帐户 Memorandum joint venture

杂费 Sundry expenses

佣金 Commission

净值基础 Net basis

零值基础 Nil basis

消耗品 Consumable stores

成本与可实现净值孰低 The lower of cost and net realizable value

平均成本 Average cost

先进先出 First in first out

后进先出 Last in first out

标准成本 Standard cost

重置成本 Replacement cost