偿债基金(sinking fund) _w5c-\-PUM
长期应付款(long-term payables) XzBl }4s
长期投资(long-term investments) 6LT.ng
长期借款(long-term loans) _(@Vf=t
长期负债(long-term liability of long-term debt) 3?&P^{
财务费用(financing expenses) q{q;X{
拨定留存收益(appropriated retained earnings) [RDY(}P%
标准成本法(standard costing) j2hp*C'^
变动成本法(variable costing) Ob|tA
比例履行法 qs
(L2'7/
包装物 RS{
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版权(copyrights) B|AIl+y
高级会计 7u%OYt
D E
期货交易市场(market of futures transaction) OR10IS
期货交易(futures transaction) .z,`{-7U
举债经营融资租赁(leveraged lease) `7 Nk;
金融工具(financial instruments) fhki!# E8M
企业集团(business qroup) catJC3
年度报告(annual report) 1HRcEzA
内部往来(transactions between home office and branches) Gx%f&H~Z^
合伙企业(partnership enterprise) J@q!N;eh|
合并资产负债表(consolidated balance sheet) %LnG^L
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 4"+v:t)z6{
合并现金流量表(consolidated statement of cash flow) lp1GK/!s
合并价差(cost-book value differentials) hi ),PfAV
合并会计报表(consolidated financial statements) bg*@N
购买法(purchase methed) 17ynFHMd,
企业整体价值(the value of an enterprise as a whole) +DSZ(Zb4qY
权益结合法(pooling of interest method) zwlz zqV
期内所得税分摊(intraperiod tax allocation)(美) 6s:
期末存货的未实现损益(unrealized profit in ending inventory) ~#P` 7G
公司间的长期资产业务(intercompany transactions in long-term assets) +'9xTd
名义货币保全(maintaining capital in units of money) -wnBdL