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°¡°á»ê(ʣ̽ߩ; provisional settlement of accounts)
°¡°èÁ¤(ʣͪïÒ; suspense account)
°¡°øÀÌÀÍ(Ê­Íö××ìÌ; profits on paper)
°¡µî±â(Ê£ÔôÑÀ; provisional registration)
°¡»ç°ü·Ãºñ(Ê«ÞÀμ֤ި; expense related to household affairs)
°¡»ê±Ý(ʥߩÑÑ; additional charge)
°¡»ê¹ý(ʥߩÛö; addition method)
°¡»ê¼¼(ʥߩáª; additional tax)
°¡¼³Àç(Ê£àâî§; temporary resources)
°¡¼Ó»ó°¢(Ê¥áÜßÁÊ¿; accelerated depreciation)