偿债基金(sinking fund) C(xsMO'k,,
长期应付款(long-term payables) ;c@B +RquR
长期投资(long-term investments) nF,zWr[x
长期借款(long-term loans) 9m"EY@-
长期负债(long-term liability of long-term debt) Cf
v1nUW
财务费用(financing expenses) ':=20V
拨定留存收益(appropriated retained earnings) (2RuQgO
标准成本法(standard costing) ?2gXF0+~Y2
变动成本法(variable costing) ?;_Mx al'
比例履行法 Y$ KR\ m
包装物 )2jH&}K
版权(copyrights) (K ]wk9a
高级会计 [KW)z#`
*
期货交易市场(market of futures transaction) 0@
vzQ$
期货交易(futures transaction) VEL!-e^X&
举债经营融资租赁(leveraged lease) Hr}\-$
金融工具(financial instruments) u&f|z9
企业集团(business qroup) a]8W32
年度报告(annual report) kH[thRk}
内部往来(transactions between home office and branches) j0=H6Y
合伙企业(partnership enterprise) .F\[AD 5
合并资产负债表(consolidated balance sheet) |uM
=pm;H
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) 16~5 ;u
合并现金流量表(consolidated statement of cash flow) + =U9<8
合并价差(cost-book value differentials) d]?fL&jr
合并会计报表(consolidated financial statements) dL1{i,M
购买法(purchase methed) 4dI`
企业整体价值(the value of an enterprise as a whole) [_C([o'\KY
权益结合法(pooling of interest method) }
JUc!cH8z
期内所得税分摊(intraperiod tax allocation)(美) _?Ly7*UML
期末存货的未实现损益(unrealized profit in ending inventory) \5HVX/
公司间的长期资产业务(intercompany transactions in long-term assets) _Q b].~
名义货币保全(maintaining capital in units of money) (3j f_