汇兑损益(exchange gains or losses) 5W(`lgVs,
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 E6#")2C~
换算损益(translation gains or losses) :"`1}Q
举债经营收购(Leveraged buyouts,简称LBC)(美) '}F..w/
母公司持股比例变动(change in ownership percentage held by parent) e(vnnv?R{
交互分配法(reciprocal allocation approach)(美) &90pKs
货币项(monetary items) `_(N(dm
合伙清算(partnership liquidation %!]CP1S
全面分摊法(comprehensive allocation) Tfw5i,{
固定资产投资方向调节税 aMaqlqf
合并费用(expenses related to combinations) B
!Z~j T
间接标价法(indirect quotation) Dw.Pv)'$
买入汇率(buying rate) )|KZGr
期货合约(futrues contract) UD^=@?^7
混合合并(conglomeration) ';I(#J6
控投公司(holding company) Vs(D(d,
股票指数期货(stock index futrues) + De-U.
横向销售(crosswise sale) I36ClOG
固定汇率(fixed rate) :b<<
纳税影响法(tax effect method) yDAvl+
记账汇率(recording rate) $LOf2 kn
横向合并(horizontal integration) [9\Mf4lh#
合并前股利(preacquisition dividends) 2tZ\/6G<
可变现净值(net realizable) k]S`A,~
企业合并会计(accounting for business combination) ja^
平仓盈亏(offset gain and loss) G4G<Ow)`
卖出汇率(selling rate) +q] kpkG!
金融期货交易(financial futures transaction) z;\,Dt
会计利润(accounting income) UDV6 ##$
合并损益表(consolidated income statement) 4Q~++PKBe
公允价值(fair value) pXK-,7-
期权(options) '-_t
F3x
间接控股(indirect holding