结转

clearing agent

澄清剂,清算代理人,交换代理

clearing account ==> 清算帐户,暂记待结转帐户 | clearing agent ==> 澄清剂,清算代理人,交换代理 | clearing agreement ==> 清算协定

continuation day

展限日期,交割限期日

continuation clause展期条款 | continuation day展限日期,交割限期日 | continuing account连续帐户,结转帐户

Inventory falling price reserves

存货跌价准备

2、教材73页,增加"(五)存货跌价准备(Inventory falling price reserves)的结转"对于原取得投资后至转变为权益法核算之间被投资单位实现净损益中应享有的份额,一方面应当调整长期股权投资的账面价值,同时调整留存收益;其他原因导致被投资单位所有者权益(OWNER'S EQUITY)变动中应享有的份额,

C.O.,COcashorder

现金汇票、现金订货

cocarriedover结转后期 | C.O.,COcashorder现金汇票、现金订货 | C.O.certificateoforigin产地证明书

The Shop Around the Corner：街角商店

上错天堂投错胎Heaven Can Wait (1943) | 街角商店The Shop Around the Corner (1940) | 妮诺奇嘉Ninotchka (1939)

neigher nor gate：既非又不闸

"邻区最佳控制","neighboring optimal control" | "既非又不闸","neigher nor gate" | "内利亚克编译程式","NELIAC; naval electronics laboratory international algebraic complier"