退休金给付义务(pension benefit obligations)(美) -1F+,+m
外币(foreign currency) 7baQ4QY?n
外币业务(foreign currency transaction) grCz@i
吸收合并(merger) d_Y7/_i
物价变动会计(accounting for price changes) ~EhM"go
无偿债能力(insolvency) 'k$j^|r>
完全合并(full consolidation) _nW#Cl~
物价指数(price index) &C E){jC
物价变动(price changes) !_1RQ5]^
完全应计法(full accrual method) /
9u12R*<
物价总指数(general price index) 7OZjLD{ID
外汇期货交易(foreign exchange frtrues transaction) JLxAk14lc
下推会计(push-down accounting)(美) ~p/1
9/
先折算后调整法(translation-remeasurement method) XgZ.U
T
现行成本/稳值货币会计(current cost/general purchasing power accountin) f,Dj@?3+
现行成本(crurent cost) #F >R5 D
现行成本会计(current cost accounting) )6-!,D0 db
先调整后折算法(remeasurement-translation method) *+cW)klm
销售代理处(sales agency) 8<g9 ~L
相互持股(mutual holdings) K<w$
相对账户调节(reconciliation of home office and branch accounts) .\ces2,
新合伙人入伙(admission of a new parther) Z:%~Al:
向上销售(upstream sale) .37Jrh0Iv
衍生金融工具(derivative financial instru-ments) B}p{$g!
销售式融资租赁(sales-type financing lease) (ft$ R?
向下销售(downstream sale) [[0u|`T/
消费税(consumer tax) eN]9=Y~-K
一笔交易观(one-transaction opinion) PeB7Q=d)K1
业主权论(the proprietorship theory) Y]{~ogsn$:
一般物价水准会计(general price level accounting) |`6*~ci
UV
一般购买力单位(units of general purchasing power) 6<C|O-
招股说明书(prospectus) O9 [Dae{i
中间汇率(middle rate) S_56!
中期报告(interim reporting)