偿债基金(sinking fund) VhO%4[Jl
长期应付款(long-term payables) IbI0".o
长期投资(long-term investments) '`2KLO>!
长期借款(long-term loans) E#J})cPzw
长期负债(long-term liability of long-term debt) pQiC#4b
财务费用(financing expenses) 7X>IS#W]
拨定留存收益(appropriated retained earnings) X!]v4ma`
标准成本法(standard costing) u}5CzV `
变动成本法(variable costing) hP"2X"kz&
比例履行法 FP=
B/!g
包装物 y
\skke]
版权(copyrights) tAv3+
高级会计 T-] {gc
期货交易市场(market of futures transaction) WE) *~5
期货交易(futures transaction) E=8'!
举债经营融资租赁(leveraged lease) %66="1z0@
金融工具(financial instruments) *z~,|DQ(A
企业集团(business qroup) RIMSXue*Ha
年度报告(annual report) ,\M77V
内部往来(transactions between home office and branches) 1=)M15
合伙企业(partnership enterprise) 2z-Nw <bA
合并资产负债表(consolidated balance sheet) :{%[6lE^G
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) ]E/
0iM5
合并现金流量表(consolidated statement of cash flow) B\Nbt!Ps
合并价差(cost-book value differentials) _*o<<C\E
合并会计报表(consolidated financial statements) >5FTBe[D
购买法(purchase methed) .!o]oM
U/
企业整体价值(the value of an enterprise as a whole) (ghI$oH
权益结合法(pooling of interest method) mUg :<.^
期内所得税分摊(intraperiod tax allocation)(美) $*0-+h
期末存货的未实现损益(unrealized profit in ending inventory) !6(3Y
公司间的长期资产业务(intercompany transactions in long-term assets) hY&Yp^"}]^
名义货币保全(maintaining capital in units of money) @ VWED