长期应付款(long-term payables) }M"])B I
长期投资(long-term investments)
:kE*
长期借款(long-term loans) $_eJ@L#
长期负债(long-term liability of long-term debt) VK,{Mu=.9
财务费用(financing expenses) 3m4
sh~
拨定留存收益(appropriated retained earnings) "|Y y"iB[
标准成本法(standard costing) 7F]Hq
变动成本法(variable costing)
ZdY$NpR,
比例履行法 "Y5 :{Kj
包装物 P*%P"g
版权(copyrights) (Rq6m`M2
高级会计 cUd>ahv
期货交易市场(market of futures transaction) Pk(%=P,
期货交易(futures transaction) 5{i NR4sq
举债经营融资租赁(leveraged lease) Z-_Xt^N
金融工具(financial instruments) i eWXr4@:
企业集团(business qroup) V!yBH<X
年度报告(annual report) l
t]&o0>
内部往来(transactions between home office and branches) S1~K.<B
合伙企业(partnership enterprise) cH:&S=>h
合并资产负债表(consolidated balance sheet) -`z%<)!Y
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) ]mNsG0r6
合并现金流量表(consolidated statement of cash flow) e0ni
合并价差(cost-book value differentials) Sd.Km a
合并会计报表(consolidated financial statements) 31#jLWY'0
购买法(purchase methed) TXV^f*
企业整体价值(the value of an enterprise as a whole) Ku uiU=
(L
权益结合法(pooling of interest method) MF*4E9Ue.
期内所得税分摊(intraperiod tax allocation)(美) ei=u$S.
期末存货的未实现损益(unrealized profit in ending inventory) 9B83HV4J
公司间的长期资产业务(intercompany transactions in long-term assets) Zy?!;`c*{
名义货币保全(maintaining capital in units of money) WD[jEWMV7D
基金论(the fund theory) m MWhUr
功能性货币(functional currency