汇兑损益(exchange gains or losses) *~U*:>hS
合并财务状况变动表(consolidated statement of changes in financial poition)合并财务状况变动表(consolidated statement of 5[g&0
换算损益(translation gains or losses) @oY+b!L
举债经营收购(Leveraged buyouts,简称LBC)(美) 86LE
)z
母公司持股比例变动(change in ownership percentage held by parent) @nqM#
交互分配法(reciprocal allocation approach)(美) tIn`L6b
货币项(monetary items) h_-4Q"fb(
合伙清算(partnership liquidation x7B;\D#`i/
全面分摊法(comprehensive allocation) jhRr!
固定资产投资方向调节税 ;u`8pF!_eE
合并费用(expenses related to combinations) v2gk1a&
间接标价法(indirect quotation) 7cV
G?Wr
买入汇率(buying rate) aF/DFaiYv
期货合约(futrues contract) = ~s+<9c]
混合合并(conglomeration) Y'1
KH}sH
控投公司(holding company) @|h9jx|
股票指数期货(stock index futrues) UZsvYy?
横向销售(crosswise sale) #6~KO7}
固定汇率(fixed rate) _zbIS&4
纳税影响法(tax effect method) 1q=Q/L4P
记账汇率(recording rate) xA^E+f:W_
横向合并(horizontal integration) 8@ f!,!Wn
合并前股利(preacquisition dividends) z\FBN=54z
可变现净值(net realizable) 6RIbsy
企业合并会计(accounting for business combination) N, u]2,E
平仓盈亏(offset gain and loss) Xz:ha>}C
卖出汇率(selling rate) tvno3
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金融期货交易(financial futures transaction) 0NSw^dO\
会计利润(accounting income) ]Ndy12,M
合并损益表(consolidated income statement) IjO
BY
公允价值(fair value) 6
o
期权(options) {a\! 1~
间接控股(indirect holding