| 单词 | Capital maintenance adjustment |
| 释义 | 資本保值調整 Adjustment made to an organisation’s capital to take account of the price changes and value of the organisation’s assets and liabilities. See also Profit and loss account. 因考慮到價格的變化及某組織的資產及負債的價值，而對該組織的資本作出的調整。另見Profit and loss account。 |
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