长期应付款(long-term payables) g9gyWz
长期投资(long-term investments) u(BYRB
长期借款(long-term loans) L^=>)\R2$[
长期负债(long-term liability of long-term debt) rh!4 1
财务费用(financing expenses) PQfx0n,
拨定留存收益(appropriated retained earnings) v}!,4,]:&
标准成本法(standard costing) PH]q#/'
变动成本法(variable costing) .VUZ4e
比例履行法 wy^>i$TC
包装物 lj[Bd >
版权(copyrights) 'g^]ZTxb
高级会计 #*9*[Xbi
期货交易市场(market of futures transaction) X)yTx8v4
期货交易(futures transaction) B82A:t)
举债经营融资租赁(leveraged lease) snyx$Qx(
金融工具(financial instruments) =v_ju;C=
企业集团(business qroup) E5o0^^
年度报告(annual report) %PG0PH4?
内部往来(transactions between home office and branches) i{`>!)U
合伙企业(partnership enterprise) ^)
SvH
合并资产负债表(consolidated balance sheet) ^|8cS0dK]Q
合并主体的所得税会计(accounting for income taxes of consolidated entities)(美) <q!{<(:
合并现金流量表(consolidated statement of cash flow) 2<y -c
Q?>
合并价差(cost-book value differentials) J|ILG
合并会计报表(consolidated financial statements) 9`b*Y*d
购买法(purchase methed) )X@(>b{
企业整体价值(the value of an enterprise as a whole) iBZ+gsSP
权益结合法(pooling of interest method)
VC.r
期内所得税分摊(intraperiod tax allocation)(美) vj#gY2qZ
期末存货的未实现损益(unrealized profit in ending inventory) ]-R8W/fDn
公司间的长期资产业务(intercompany transactions in long-term assets) p@!"x({@l
名义货币保全(maintaining capital in units of money) /aK },+
基金论(the fund theory) t >8t|t+
功能性货币(functional currency