accelerated method ‰Á‘¬ž‹p–@ account : a/c Š¨’è accountancy ‰ïŒv account form@Š¨’莮 account title@Š¨’è‰È–Ú accounting ‰ïŒv accounting books@‰ïŒv’ •ë accounting cycle@‰ïŒvƒTƒCƒNƒ‹ accounting entity@‰ïŒvŽÀ‘Ì accounting equation@‰ïŒv“™Ž® accounting periods assumption@‰ïŒvŠúŠÔ‚ÌŒö€ accounting postulates@‰ïŒvŒö€ accounting principles@‰ïŒvŒ´‘¥ accounting procedures@‰ïŒvŽè‘± accounting standards@‰ïŒvŠî€ accounting structure@‰ïŒv‚Ì\‘¢ accounts payable ledger@”ƒŠ|‹àŒ³’  accounts payable - affiliated companies ŠÖŒW‰ïŽÐ‚ɑ΂·‚锃Š|‹à accounts payable to trade creditors; accounts payable - trade ”ƒŠ|‹à accounts receivable ”„Š|‹à‚¨‚æ‚Ñ–¢Žû‹à accounts receivable - affiliated companies ŠÖŒW‰ïŽÐ‚ɑ΂·‚éŽóŽæŽèŒ`‚¨‚æ‚Ñ”„Š|‹à accounts receivable ledger@”„Š|‹àŒ³’  accuonts receivable - other@–¢Žû“ü‹à accounts receivable - trade ”„Š|‹à accrual basis@”­¶Žå‹` accrued amount payable –¢•¥‹à accrued expenses ”–¢•¥”ï accrued expenses –¢•¥”ï—p accrued income –¢ŽûŽû‰v accrued interest receivable –¢Žû—˜‘§ accrued revenue –¢Žû“ü‹à accumulated depreciation Œ´‰¿ž‹p—ÝŒvŠz actual costing@ŽÀÛŒ´‰¿ŒvŽZ additional paid - in capital@Š”Ž®•¥žè—]‹à adjusted trial balance@C³ŒãŽ‘ŽY•\ adjusting journal entries: AJE@C³Žd–ó administrative control@‹Æ–±“§ administrative cycles@ŠÇ—ƒTƒCƒNƒ‹ advances ‘O“n‹à advances to officers@–ðˆõ‘O“n‹à advances by customers ‘OŽó‹à affiliates@ŠÖ˜A‰ïŽÐ aging list@”„Š|‹à”N—î•Ê•\ allowance for bonus payable Ü—^ˆø“–‹à allowance for doubtful debts ; ~ for loss on bad debts ‘Ý“|ˆø“–‹à allowance for employee retirement benefits @‘ÞE‹‹—^ˆø“–‹à allowance for repairs C‘Uˆø“–‹à allowance for uncollectable receivables ‘Ý“|ˆø“–‹à allowances of the nature of liability ˆø“–‹à alterations for tenants –Í—l‘Ö”ï amortization of bond issue cost ŽÐ”­s”ïž‹p amortization of bond issue discount ŽÐ”­s·‹àž‹p annual report@—L‰¿ØŒ”i”NŽŸj•ñ‘ applied@”z•Š appropriation of earned surplus —˜‰v‹àˆ•ªŠz approved sales@ŽŽ—p”Ì”„ articles of incorporation@’芼 assets@Ž‘ŽY audit@ŠÄ¸ auditing standards@ŠÄ¸Šî€ authorized 99 shares, par value \999 each ŽöŒ Š””99Š”A1Š”“–‚½‚èŠz–ʉ¿Ši auxiliary books@•â••ë average method@•½‹Ï–@ bad debts recovered@ž‹pÂŒ Žæ—§‰v balance brought forward ‘OŠúŒJ‰z—˜‰v‹ài‘OŠúŒJ‰z‘¹Ž¸‹àj balance to be carried forward ŽŸŠúŒJ‰z—˜‰v‹à balanced sheet ‘ÝŽØ‘ÎÆ•\ bank deposits book@‹âs—a‹ào”[’  bank overdraft@“–ÀŽØ‰z bank reconciliation@‹âsŠ¨’è’²® bank statement@“–À—a‹àƇ•\ basic financial statements@Šî–{à–±”•\ bills of exchange@ˆ×‘ÖŽèŒ` bond discounts ; bond discount and expenses ŽÐ”­s·‹à bond interest expenses ŽÐ—˜‘§ bond issue costs ŽÐ”­s”ï bonds and debentures of affiliated companies ŠÖŒW‰ïŽÐŽÐ bonds and mortgages ŽÐ‚¨‚æ‚Ñ•¨ã’S•Û•tŽÐ bonds payable ŽÐ bonds with stock purchase warrants@VŠ”ˆøŽóŒ •tŽÐ bonus to directors –ðˆõÜ—^‹à bookkeeping@•ë‹L books of account@‰ïŒv’ •ë budgeting@—\ŽZ•Ò¬ building Œš•¨ business entity@Šé‹ÆŽÀ‘Ì canceled checks Žx•¥Ï‚ݬ؎è capital Ž‘–{ capital expenditures@Ž‘–{“IŽxo capital reserve Ž‘–{€”õ‹à capital stock Ž‘–{‹à cash Œ»‹à‚¨‚æ‚Ñ—a‹à cash in bank ‹âs—a‹à cash on hand Žè‹–Œ»‹à cash payments journal@‹âsŽx•¥Žd–ó’  cash receipts journal@‹âs“ü‹àŽd–ó’  cash surrender value of life insurance ¶–½•ÛŒ¯’†“r‰ð–ñ•¥–߉¿Šz certified checks@—a‹àŽèŒ` certified public accountants : CPA@Œö”F‰ïŒvŽm chart of accounts@Š¨’è‰È–Ú•\ chartered accountants : CA@’º‹–‰ïŒvŽm check@¬ØŽè check register@¬ØŽè‹L“ü’  checking account@“–À—a‹à classified income statement@‹æ•ª‘¹‰vŒvŽZ‘ claims in bankruptcy, reorganization claims, and similar claims ”jŽYÂŒ AX¶ÂŒ ‚»‚Ì‘¼‚±‚ê‚ç‚É€‚¶‚éÂŒ  closing balance a/c @Žc‚Š¨’è closing books of account@‰ïŒv’ •ë‚Ì’÷Ø closing journal entries@’÷ØŽd–ó code of accounts@Š¨’èƒR[ƒh•\ columnar sales journal@‘½—“Ž®”„ãŽd–ó•\ Commercial Code of Japan@¤–@ commercial paper : CP@ƒRƒ}[ƒVƒƒƒ‹Eƒy[ƒp[ common size balance sheet@•S•ª”ä‘ÝŽØ‘ÎÆ•\ common size income statement@•S•ª”䑹‰vŒvŽZ‘ common stock@•’ÊŠ”Ž® comparative financial statements@”äŠrà–±”•\ completed-contract method@HŽ–Š®¬Šî€ computerized accounting system@iEDP‰ïŒvƒVƒXƒeƒ€j consignment sales@ˆÏ‘õ”Ì”„ consolidated financial statements@˜AŒ‹à–±”•\ consolidated balance sheet ˜AŒ‹‘ÝŽØ‘ÎÆ•\ consolidation adjustments account ˜AŒ‹’²®Š¨’è construction in progress(process) ŒšÝ‰¼Š¨’è consumption taxes@Á”ïÅ continental method of closing the ledger@‘å—¤Ž®ŒˆŽZ–@ contribution margin@vŒ£—˜‰v controller@Œo—•”’· convertible bonds payable ; convertible debentures “]Š·ŽÐ corporate tax@–@lÅ cost accounting@Œ´‰¿‰ïŒv cost method@Œ´‰¿–@ cost of sales ”„㌴‰¿ cost report@Œ´‰¿•ñ‘ cost unit@Œ´‰¿’PˆÊ cost variances Œ´‰¿·ˆÙ cost-volume-profit relationship @CVP‚ÌŠÖŒWiŒ´‰¿|”„ã‚|—˜‰v‚ÌŠÖŒWj costing unit@Œ´‰¿ŒvŽZ’PˆÊ credit balances in accounts receivable ”„Š|–¢Žû‹àŠ¨’è‘Ý•ûŽc credit control@M—pŠÇ— current account@“–À—a‹à current assets —¬“®Ž‘ŽY current liabilities —¬“®•‰ÂA’ZŠú•‰Â customer “¾ˆÓæ customers ledger@“¾ˆÓ挳’  daily trial balance@“úŒv•\ debentures –³’S•ÛŽÐÂFŽÐ debit@ŽØ•û declining balance method@’è—¦–@ deferred charges ŒJ‰„Ž‘ŽY deferred expenses ”ŒJ‰„”ï deferred income ‘OŽóŽû‰v deferred tax accounting @ÅŒø‰Ê‰ïŒv deficit a/c@–¢ˆ—‘¹Ž¸ a/c delivery basis@o‰×Šî€ delivery dockets @”[•i‘ depletion@Œ¸–Õž‹p deposits on long-term leases ’·Šú‘ÝŽØŒ_–ñ—a‚©‚è‹à deposits on purchases ‘O•¥‘ã‹à deposits payable —a‚©‚è‹à deposits with public utility corporations Œö‹¤Ž–‹Æ‰ïŽÐ—a‚¯‹à depreciation@Œ¸‰¿ž‹p development expenses ŠJ”­”ï direct costing@’¼ÚŒ´‰¿ŒvŽZ direct labor costs@’¼Ú˜J–±”ï direct material costs@’¼ÚÞ—¿”ï discount and expense on funded indebtedness ’·Šú•‰Â”­s·‹à discounted issue@Š„ˆø”­s dishonor@•s“n‚è dividends ”z“–‹à dividends payable Žx•¥”z“–‹à dividends received ŽóŽæ”z“–‹à double declining balance method : DDB method@‚Q”{’è—¦–@ double-entry bookkeeping@•¡Ž®•ë‹L due from affiliated and associated companies –TŒnŠÖŒW‰ïŽÐŽØ‘Ý‹à due from officers and employees –ðˆõ‚¨‚æ‚Ñ]‹Æˆõ’À‹à due to affiliated and associated companies –TŒn‚¨‚æ‚ÑŠÖŒW‰ïŽÐŽØ“ü‹à earned surplus, etc. (less deficit) —˜‰v‹à“™i‘¹‰vŽc‚j economic entity@ŒoÏŽÀ‘Ì electronic data processing cycle : EDP cycle@EDPƒTƒCƒNƒ‹ employee savings deposits ]‹Æˆõ—a‚©‚è‹à end-of-period adjustments@Šú––C³AŒˆŽZC³ ending inventory ¤•ii»•ijŠú––’I‰µ‚ English accounting recording systems@‰p•¶’ •ë‘gD English financial statement@‰p•¶à–±”•\ English method of closing the ledger@‰p•ÄŽ®ŒˆŽZ–@ enterprise taxes@Ž–‹ÆÅ equilibrium principle@‘ÝŽØ•½‹Ï‚ÌŒ´‘¥ equity method of accounting@Ž•ª–@‰ïŒv equivalent production ; equivalent units of production@Š®¬•iŠ·ŽZ”—Ê equivalent whole production@Š®¬•iŠ·ŽZ‘—Ê estimated liability under product warranty »•i•Û؈ø“–‹à estimated salvage value or residual value@Œ©ÏŽc‘¶‰¿Šz estimated useful life or service life@Œ©ÏŽg—pŠúŠÔ exchange gain or loss@ˆ×‘Ö·‘¹‰v exchange rate@ˆ×‘Ö‘Šê expected standard costs@Œ»ŽÀ“I•W€Œ´‰¿ expense analysis books@‰c‹Æ”ï“à–ó•\ experimentation and research expenses ŽŽŒ±Œ¤‹†”ï explanation@¬‘‚« extraordinary expense “Á•Ê‘¹Ž¸ extraordinary income “Á•Ê—˜‰v factering@ƒtƒ@ƒNƒ^ƒŠƒ“ƒO factory overhead@»‘¢ŠÔÚ”ï factory overhead variances »‘¢ŠÔڔ﷈٠financial accounting@à–±‰ïŒv financial analysis @à–±•ªÍ financial condition@à–±ó‘Ô financial information@à–±î•ñ financial position@à­ó‘Ô financial statement analysis@à–±”•\•ªÍ financial statements : F/S@à–±”•\ finished goods ; finished products@ »•i first-in, first-out method : FIFO method@æ“üæo–@ fixed assets ŒÅ’莑ŽYÅ fixed liabilities ŒÅ’蕉 full costing@‘S•”Œ´‰¿ŒvŽZ funded indebtedness ’·Šú•‰Â funds in hands of trustees ‹à‘KM‘õ furniture and fixtures@YŠí”õ•i gain from the prior-term adjustments ‘OŠú‘¹‰vC³‰v gain on sales of fixed assets ŒÅ’莑ŽY”„‹p‰v general and administration expenses ˆê”ÊŠÄ—”ï general ledger : G/L@‘Š¨’茳’  general journal@•’ÊŽd–ó•\ generally accepted accounting principles : GAAP@ˆê”Ê‚É”F‚ß‚ç‚ꂽ‰ïŒvŒ´‘¥ going concern@Œp‘±Šé‹Æ gross profit/loss @”„ã‘—˜‰v^‘¹Ž¸ historical acquisition cost@—ðŽj“IŽæ“¾Œ´‰¿ ideal standard costs@—‘z•W€Œ´‰¿ imprest system@’èŠzŽ‘‹à‘O“n§ inaugural expenses ‘n—§”ï income before taxes/loss ňø‘O“–Šúƒ—˜‰v^‘¹Ž¸ income statement@‘¹‰vŒvŽZ‘ income summary a/c@‘¹‰vŠ¨’è individual posting@ŒÂ•Ê“]‹L inflation accounting@•¨‰¿•Ï“®‰ïŒv inhabitants' taxes@Z–¯Å installment sales@Š„•Š”Ì”„ intangible fixed assets –³Œ`ŒÅ’莑ŽY interest - other —˜‰v|‚»‚Ì‘¼ interest and discount paid Žx•¥—˜‘§‚¨‚æ‚ÑŠ„ˆø—¿ interest and discount received ŽóŽæ—˜‘§‚¨‚æ‚ÑŠ„ˆø—¿ interest during construction ŒšÝ—˜‘§ interest on funded indebtedness ’·Šú•‰Â—˜‘§ interest on securities —L‰¿ØŒ”—˜‘§ interim dividends paid ’†ŠÔ”z“–Šz internal accounting control@‰ïŒv“§ internal audit@“à•”ŠÄ¸ internal control@“à•”“§ internal control systems “à•”“§‘gD International Accounting Standards : IAS@‘Û‰ïŒvŠî€ inventories@’I‰µŽ‘ŽY inventories of merchandise and supplies ’I‰µ¤•i‚¨‚æ‚Ñ’™‘ •i investments oŽ‘‹à investments - affiliated companies ŠÖŒW‰ïŽÐoŽ‘‹à investments and other assets “ŠŽ‘‚»‚Ì‘¼‚ÌŽ‘ŽY investments in equity shares of nonconsolidated and associated companies ”ñ˜AŒ‹Žq‰ïŽÐ‚¨‚æ‚ÑŠÖ˜A‰ïŽÐoŽ‘‹à investments in real estates “ŠŽ‘•s“®ŽY investments in securities “ŠŽ‘—L‰¿ØŒ” issued 99 shares ”­sÏ99Š” job cost sheet@ŒÂ•ÊŒ´‰¿ŒvŽZ•\ job order costing@ŒÂ•ÊŒ´‰¿ŒvŽZ journal entry method@ŠÔÚŒˆŽZ–@ journal summary sheets Žd–óWŒv•\ journalizing@Žd–ó labor variances ˜J–±”ï·ˆÙ land “y’n last-in, first-out method : LIFO method@Œã“üæo–@ leasehold and leasehold improvements ŽØ’n‚¨‚æ‚ÑŽØ’n‰ÁH‰ü—Ç”ï ledger folios : L.F.@Œ³’š—“ ledger transfer method@’¼ÚŒˆŽZ–@ legal entity@–@“IŽÀ‘Ì legal reserve (of retained earnings) —˜‰v€”õ‹à legal reserve of retained earnings for interim dividends ’†ŠÔ”z“–‚É”º‚¤—˜‰v€”õ‹àÏ—§Šz less treasury stock 99 shares ‹àŒÉŠ”99Š”Tœ less: reserve for depreciation(amortization) Œ´‰¿ž‹pˆø“–‹à less: reserve for doubtful accounts ¢‘Ý“|€”õ‹à liabiities and capital •‰Â‚¨‚æ‚ÑŽ‘–{ liabilities •‰Â‚Ì•” long-term accrued amount payable ’·Šú–¢•¥‹à long-term construction contracts@’·Šú¿•‰HŽ– long-term loans payable ’·ŠúŽØ“ü‹à long-term loans payable - affiliated companies ŠÖŒW‰ïŽÐ’·ŠúŽØ“ü‹à long-term loans receivable ’·Šú‘Ý•t‹à long-term loans to affiliated companies ŠÖŒW‰ïŽÐ’·Šú‘Ý•t‹à long-term notes ’·ŠúŽèŒ` long-term prepaid expenses ’·Šú‘O•¥”ï—p long-term/short-term loans to shareholders, officers and/or employees Š”ŽåA–ðˆõ‚Ü‚½‚Í]‹Æˆõ‚ɑ΂·‚é’·Šú^’ZŠúÂŒ iŽØ“ü‹àj loss disposition ‘¹Ž¸‹àˆ—Šz loss due to disaster ЊQ‚É‚æ‚鑹Ž¸ loss from the prior-term adjustments ‘OŠú‘¹‰vC³‘¹ loss on disposition of fixed assets ŒÅ’莑ŽY”„‹p‘¹ lower of cost or market method@’ቿ–@ machinery and equipment ‹@ŠB‚¨‚æ‚Ñ‘•’u marketable securities —L‰¿ØŒ” matching principle of expenses with revenues@Žû‰v”ï—p‘Ήž‚ÌŒ´‘¥ main books Žå—v•ë management accounting@ŠÇ—‰ïŒv management reports@Œo‰cŠÇ—•ñ‘ managerial accounting@ŠÇ—‰ïŒv manufacturing costs@»‘¢Œ´‰¿ manufacturing cycle @»‘¢ƒTƒCƒNƒ‹ merchandise ¤•i marginal income@ŒÀŠE—˜‰v material variances @Þ—¿”ï·ˆÙ Ministry of Finance : MOF @‘å‘ È money measurement@‰Ý•¼•]‰¿ moving average method@ˆÚ“®•½‹Ï–@ multi-column journal@‘½—“Ž®Žd–ó’  multiple journal system@•¡‡Žd–ó’ § multiple-step income statement@‘½’iŠKŽ®‘¹‰vŒvŽZ‘ net assets@ƒŽ‘ŽY net income “–Šúƒ—˜‰v net loss@“–Šúƒ‘¹Ž¸ net realizable value : NRV@³–¡Œ»ŽÀ‰Â”\‰¿Šz net worth Ž©ŒÈŽ‘–{ nominal a/c@–¼–ÚŠ¨’è non-operating expenses@‰c‹ÆŠO”ï—p non-operating income ‰c‹ÆŠOŽû‰v non-par-value stock@–³Šz–ÊŠ”Ž® normal operating cycle@³í‚ȉc‹ÆzŠÂ‚Ü‚½‚ÍŽüŠú normal standard costs@³í•W€Œ´‰¿ notes@ŽÐ notes payable(-trade) Žx•¥ŽèŒ` notes payable journal@Žx•¥ŽèŒ`Žd–ó’  notes payable register@Žx•¥ŽèŒ`‹L“ü’  notes receivable(-trade) ŽóŽæŽèŒ` notes receivable journal@ŽóŽæŽèŒ`Žd–ó’  notes receivable register@ŽóŽæŽèŒ`‹L“ü’  off-book adjustments@•ëŠOC³Žd–ó one-year-rule ‚P”NŠî€ opening entries@ŠJŽn‹L“ü opening inventory ¤•ii»•ijŠúŽñ’I‰µ‚ operating cycles@‰c‹ÆƒTƒCƒNƒ‹ operating expenses ledger@‰c‹Æ”ï“à–ó’  operating profit/loss ‰c‹Æ—˜‰v^‘¹Ž¸ order getting@Žó’ order processing@Žó’ˆ— order taking@Žó’ ordinary income/loss Œoí—˜‰v^‘¹Ž¸ organization and financing expenses ‘€‹Æ”‚æ‚Ñà–±”ï originating accounting data@‰ïŒvƒf[ƒ^‚Ì‹N•[ other capital surplus ‚»‚Ì‘¼‚ÌŽ‘–{è—]‹à other surplus/loss ‚»‚Ì‘¼‚Ìè—]‹à^Œ‡‘¹‹à outside staff services@ŠO’”ï outstanding 99 shares Œ»ÝŠ”99Š” owner's equity@Š—LŽåŽ•ª packing slips@”[•i‘ paid checks@Žx•¥Ï‚ݬ؎è paid vouchers file@Žx•¥Ï‚ÝØ•[ƒtƒ@ƒCƒ‹ par-value stock@Šz–ÊŠ”Ž® paying-in data basis@‰ñŽûŠúŒÀ“ž—ˆŠî€ payment cycle@Žx•¥ƒTƒCƒNƒ‹ per common share dividends@‚PŠ”“–‚½‚è”z“–‹à percentage-of-completion method@HŽ–isŠî€ periodic-inventory method@’I‰µŒvŽZ–@ perpetual-inventory method@Œp‘±‹L˜^–@ perpetual-inventory record@Œp‘±‹L˜^•ë preopening expenses ‘n—§€”õ”ï prepaid expenses ‘O•¥”ï—p profit and loss statement ‘¹‰vŒvŽZ‘ profit for the current term “–Šú—˜‰v property, plant and equipment —LŒ`ŒÅ’莑ŽY provision for taxed –@lÅ‚¨‚æ‚ÑZ–¯ÅŠz purchase discounts Žd“üŠ„ˆø purchase of merchandise for the term “–Šú¤•iŽd“ü‚i“–Šú»•i»‘¢Œ´‰¿j raw materials Œ´Þ—¿ rental agents' commissions ‘ÝŽØŽè”—¿ rental income on invested real estate “ŠŽ‘•s“®ŽY’À‘Ý—¿ repairs and maintenance C‘U‚¨‚æ‚шێˆø“–‹à reserve for interim dividends ’†ŠÔ”z“–Ï—§‹à reserve of gains on insurance claims •ÛŒ¯·‰vÏ—§‹à reserves ˆø“–‹à reversal of provision for interim dividends ’†ŠÔ”z“–Ï—§‹à•öŠz sales discount ”„㊄ˆø selling, general and administrative expenses ”Ì”„”‚æ‚шê”ÊŠÄ—”ï semi-finished good ”¼»•i shareholders' equity Ž‘–{‚Ì•” short-term loans payable ’ZŠúŽØ“ü‹à short-term loans receivable ’ZŠú‘Ý•t‹à special reserve fund •Ê“rÏ—§‹à start-up costs ŠJ‹Æ”ï statement of appropriation of retained earnings —˜‰v‹àˆ•ªŒvŽZ‘ statement of loss disposition ‘¹Ž¸‹àˆ—ŒvŽZ‘ stock issue costs VŠ””­s”ï stocks of affiliated companies ŠÖŒW‰ïŽÐŠ”Ž® stores ‚Ü‚½‚Í supplies ’™‘ •i structures \’z•¨ surplus at beginning of period ‘OŠúŒJ‰z—˜‰v taxes - other Å‹à|‚»‚Ì‘¼ taxes - real estate Å‹à|•s“®ŽY taxes collected Å‹à—a‚©‚è‹à total assets Ž‘ŽY‡Œv total capital Ž‘–{‹à‡Œv total current assets —¬“®Ž‘ŽY‡Œv total current liabilities @—¬“®•‰Â‡Œv total deferred charges ŒJ‰„Ž‘ŽY‡Œv total net worth Ž©ŒÈŽ‘–{‡Œv total receivables –¢ŽûŽóŽæŠ¨’臌v transferred from legal reserve of retained earning —˜‰v€”õ‹àŒJ“üŠz transferred from other capital reserve Ž‘–{€”õ‹àŒJ“üŠz transferred from other capital surplus ‚»‚Ì‘¼‚ÌŽ‘–{è—]‹àŒJ“üŠz transferred from voluntary reserve ”CˆÓÏ—§‹àŒJ“üŠz unappropriated income/loss at end of term “–Šú–¢ˆ•ª—˜‰v‹à^‘¹Ž¸‹à unappropriated retained earnings at end of term “–Šú–¢ˆ•ª—˜‰v‹à unappropriated retained earnings at the end of the term “–Šú–¢ˆ•ª—˜‰v‹ài“–Šú–¢ˆ—‘¹Ž¸‹àj undisposed loss at end of term “–Šú–¢ˆ—‘¹Ž¸‹à unearned income ‘OŽóŽû‰v unfunded debt ’ZŠúŽØ“ü‹à voluntary reserve ”CˆÓÏ—§‹à voluntary reserves ”CˆÓÏ—§‹à work in process ŽdŠ|•i