偿债基金(sinking fund) #F6ak,9S4
长期应付款(long-term payables) oz0-'_
长期投资(long-term investments) < 1r.p<s
长期借款(long-term loans) mcR!P~"i
长期负债(long-term liability of long-term debt) @v'<~9vG
财务费用(financing expenses) LpiLk| 2i
拨定留存收益(appropriated retained earnings) W ][IHy<
标准成本法(standard costing) Ip0Zf?
变动成本法(variable costing) 0y1t%C075
比例履行法 e,4G:V'NX
包装物 2>r.[
版权(copyrights) (#,.;Y
高级会计 x-QP+M`Pu
期货交易市场(market of futures transaction) ]f c:CR
期货交易(futures transaction) z>&D~
0
举债经营融资租赁(leveraged lease) @]7\.>)
金融工具(financial instruments) }hf*Jw
企业集团(business qroup) Umd!j,
年度报告(annual report) D|BN_ai9
内部往来(transactions between home office and branches) ";xEuX
合伙企业(partnership enterprise) Nl8Cctrf
合并资产负债表(consolidated balance sheet) 3HiW1*5W
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) (Zn\S*_@/
合并现金流量表(consolidated statement of cash flow) sd6Wmmo
合并价差(cost-book value differentials) OH(+]%B78
合并会计报表(consolidated financial statements) :({<"H)!'
购买法(purchase methed) `fRy"44nR
企业整体价值(the value of an enterprise as a whole) M#p,Z F
权益结合法(pooling of interest method) 4~/6d9f
期内所得税分摊(intraperiod tax allocation)(美) &sWyh[`P
期末存货的未实现损益(unrealized profit in ending inventory) +Oscy-;
公司间的长期资产业务(intercompany transactions in long-term assets) 5C&f-* Bh
名义货币保全(maintaining capital in units of money) W7
E-j+2