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並前往https://www.sfc.hk/sfc/doc/EN/inutilbar/glossary/2006/full_list.pdf

AN ENGLISH-CHINESE GLOSSAR Y OF SECURITIES ... - SFC

兩－會計期；會計期間；會計報告期 accounting policy ... accumulated surplus brought forward. 港－承前累積盈餘 accumulated surplus carried forward.

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