减资 Capital reductions

资本重组 Capital reorganizations

过剩资本 Excess capital

资本重建 Capital reconstruction

权益汇总帐户 Sundry members account

实现帐户 Realization account

购买者帐户 Purchaser’s account

自愿清算 Voluntary liquidation

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

资产负债表日后日期 Event after balance sheet date