偿债基金(sinking fund) G_M:0YI@
长期应付款(long-term payables) zn
V1kqGU
长期投资(long-term investments) l{6` k<J(
长期借款(long-term loans) K6v
$#{$6
长期负债(long-term liability of long-term debt) w=D%D8 r2
财务费用(financing expenses) ]A]Ft!`6z
拨定留存收益(appropriated retained earnings) P}hY{y'
标准成本法(standard costing) h;%i/feFg
变动成本法(variable costing) Ni!;-,H+E
比例履行法 vS$oT]-hKE
包装物 B)rr7B
版权(copyrights) p:JRQT"A
高级会计 qcTmsMpj
期货交易市场(market of futures transaction) Z .bit_(
期货交易(futures transaction) HkdN=q
举债经营融资租赁(leveraged lease) t
{Hh&HX
金融工具(financial instruments)
XLZ j
企业集团(business qroup) Any Zi'
年度报告(annual report) Dd0Qp-:2
内部往来(transactions between home office and branches) xvR?~
合伙企业(partnership enterprise) tE]5@b,R
合并资产负债表(consolidated balance sheet) x2C/L
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 7|QGY7Tf
合并现金流量表(consolidated statement of cash flow) \5'O.*pr
合并价差(cost-book value differentials) }dX/Y/
合并会计报表(consolidated financial statements) Gefnk!;;
购买法(purchase methed) G@!_ZM8h
企业整体价值(the value of an enterprise as a whole) Z
cMj=#i
权益结合法(pooling of interest method) jby~AJf%
期内所得税分摊(intraperiod tax allocation)(美) S5~`T7Ra
期末存货的未实现损益(unrealized profit in ending inventory) Z
7s;F}=
公司间的长期资产业务(intercompany transactions in long-term assets)
X`yNR; >
名义货币保全(maintaining capital in units of money)
Gla@l<