偿债基金(sinking fund) 9AD0|,g
长期应付款(long-term payables) p%OVl[^jp
长期投资(long-term investments) %,d+jBM
长期借款(long-term loans) d 5hx%M
长期负债(long-term liability of long-term debt) >q&e.-qL
财务费用(financing expenses) /&!o]fU1C
拨定留存收益(appropriated retained earnings) XW{cC`&
标准成本法(standard costing) 5+)_d%v=6!
变动成本法(variable costing) 'qeUI}[
比例履行法 u#->?
包装物 foI:`]2"*
版权(copyrights) [c99m:*+
高级会计 g~OG~g@
期货交易市场(market of futures transaction) 1+tPd7U
期货交易(futures transaction) /
]nrxT
举债经营融资租赁(leveraged lease) -1R7 8(1
金融工具(financial instruments) ZjnWbnW
企业集团(business qroup) V.o*`V
年度报告(annual report) zK*i:(>B
内部往来(transactions between home office and branches) FwQGxGZ
合伙企业(partnership enterprise) a$LoQ<f_
合并资产负债表(consolidated balance sheet) ?W&ajH_T
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) gER(&L 4[
合并现金流量表(consolidated statement of cash flow) 1DF8-|+
合并价差(cost-book value differentials) ASNo6dP7
合并会计报表(consolidated financial statements) A}1:fw\Fn3
购买法(purchase methed) s1T}hp
企业整体价值(the value of an enterprise as a whole) EhN@;D+
权益结合法(pooling of interest method) N/E=-&E8
期内所得税分摊(intraperiod tax allocation)(美) X`I=Z ysB
期末存货的未实现损益(unrealized profit in ending inventory) H
A0yX?f]
公司间的长期资产业务(intercompany transactions in long-term assets) W#9LK
Jj
名义货币保全(maintaining capital in units of money) ?;go5f+X