汇兑损益(exchange gains or losses) ?!~au0
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 /-|xxy
换算损益(translation gains or losses) u]dpA
举债经营收购(Leveraged buyouts,简称LBC)(美) gX(QRQ
母公司持股比例变动(change in ownership percentage held by parent) MeplM$9
交互分配法(reciprocal allocation approach)(美) +Z;0"'K'e
货币项(monetary items) ,+'f unH
合伙清算(partnership liquidation M$&>"%Oi
全面分摊法(comprehensive allocation) ?N|PgNu X
固定资产投资方向调节税 Jb
tbW&EH
合并费用(expenses related to combinations) r1?LKoJOn
间接标价法(indirect quotation) K4RjGSaF
买入汇率(buying rate) &R^mpV5
期货合约(futrues contract) R2J3R5S=[
混合合并(conglomeration) 0e7v ?UT
控投公司(holding company) sJM}p5V
股票指数期货(stock index futrues) ,MvvW{EY
横向销售(crosswise sale) HPCA
,*YR`
固定汇率(fixed rate) \pPq]k
纳税影响法(tax effect method) ;N1FP*
记账汇率(recording rate) I"
j7
横向合并(horizontal integration) "V:UQ<a\
合并前股利(preacquisition dividends) 3QR-8
可变现净值(net realizable) 5cE[s<=
企业合并会计(accounting for business combination) &Y#9~$V=
平仓盈亏(offset gain and loss) [FCNW0NV
卖出汇率(selling rate) %
##9.Xm6l
金融期货交易(financial futures transaction) 9n%W-R.
会计利润(accounting income) }oU&J81
合并损益表(consolidated income statement) 9a4RW}S<
公允价值(fair value) gTQ6B,`/8
期权(options) K
6G n
间接控股(indirect holding