退休金给付义务(pension benefit obligations)(美) 2p6`@8*34
外币(foreign currency) 85fv] )\y
外币业务(foreign currency transaction) Wu:@+~J.h
吸收合并(merger) m`3Mev
物价变动会计(accounting for price changes) .WeP]dX%:f
无偿债能力(insolvency) ]Sl]G6#Iwv
完全合并(full consolidation) ZA;VA=)\8
物价指数(price index) t93iU?Z
物价变动(price changes) '5:P,1tWU
完全应计法(full accrual method) Z3jtq-y
物价总指数(general price index) O:^m#:[cE
外汇期货交易(foreign exchange frtrues transaction) =5zx]N1r
下推会计(push-down accounting)(美) sPKyg
先折算后调整法(translation-remeasurement method) 4R8W ot
现行成本/稳值货币会计(current cost/general purchasing power accountin) {\
87]xJ
现行成本(crurent cost) hp:8e@
现行成本会计(current cost accounting) }3rWmo8V
先调整后折算法(remeasurement-translation method) d7O\p(M1
销售代理处(sales agency) oJ<Wh @
相互持股(mutual holdings) NEY
b-#v
相对账户调节(reconciliation of home office and branch accounts) fBZ\,
新合伙人入伙(admission of a new parther) E\ 'X|/$a
向上销售(upstream sale) BAQ;.N4
衍生金融工具(derivative financial instru-ments) jT6zpi~]E
销售式融资租赁(sales-type financing lease) slV7,4S&!
向下销售(downstream sale) hhZUE]
消费税(consumer tax) P2Or|_z
一笔交易观(one-transaction opinion) bM%c*_$F7
业主权论(the proprietorship theory) Xy;!Q`h(
一般物价水准会计(general price level accounting) Dq~PxcnI
一般购买力单位(units of general purchasing power) nV$ctdusQ
招股说明书(prospectus) ":o1g5?
中间汇率(middle rate) #_zd`s3k
中期报告(interim reporting)