两笔交易观(two-transaction opinion) EV=/'f[++
破产清算(bankrupcy liquidation) +!"GYPUXy
企业合并(business combination) 5~,usA*
企业论(the enterprise theory) <c;U 0! m
商品寄销(consignment) B EN
U
个人所得税(personal income tax)
^T>P
个人财务报表(personal financial state-ments)(美) Hl"^E*9x
改组计划(reorganization plan)(美)
9E`Laf
改组(reorganization) QOT|6)Yb
复杂权益法(complex equity method) ;RR\ Hwix
附属公司(associated company) _bsAF^ ;
负权人偿金(dividend) B183h
浮动汇率(floating rate) +f){x9
:
分支机构会计(accounting for branch) $
kAal26 z
推定赎回损益(constructive gains and losses on bonds) :{8,O-
推定赎回(constructive retirement) w20)~&LE-
投机(spculation) 5rX_85 ]
贴水(discount) lf`" (:./
特定物价指数(specific price index) #(Xv\OE
分支机构(branch) uT#4"G9A[
分期收款销货(installment sales) )
dB?Ep|
分次清算(installment liquidation) NCX`-SLv
分部报告(segmental reporting) O su 75@3
房地产收入(real estate revenue) T<ka4
房地产成本(cost of real setate) _&SST)Y|
房地产(real estate) d?6\
多种汇率法(multiply exchange rate) 8x~'fzf;Sq
对境外实体的净投资(net investment in foreign entities) $cSmub ZK
订量单位:(units of measurement) bJ!(co6t
递延法(deffered method) <>shx;g^C
当代理论(contemporary theory) xwhS[d
单一汇率法(singal method) :|&S7&l]
退休金(pension plan) 9z'(4U
退休金会计(accounting for pension plan)(