n.(资产的)变现(指将资产转变为现金)，变产(指把钱变成不动产，或把财产或商品变成钱)，变卖
Q.～account变现账户

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～convention收益实现惯例，变现常规

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～gain and loss变现损益

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～principle收益实现原则

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～profit and loss account变产损益账

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～recognition确定营业收入的实现原则

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～value变现价值
P.～of an insolvent estate变卖破产产业

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～of assets变卖资产

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～of goods商品销售，商品变卖

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～of loss变产损失

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～of net income净收入实现

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～of profit变产利润

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～of property变卖财产
O.～and liquidation变现清算

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～and liquidation account变产清算账户

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～and liquidation profit and loss变产清算损益

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～and liquidation profit and loss account变现清理损益账户，变产清算损益账户

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～and liquidation statement变产清算单