退休金给付义务(pension benefit obligations)(美) &`@lB (m
外币(foreign currency) 6KO(j/Gwp
外币业务(foreign currency transaction) ~of,,&
吸收合并(merger) .
pP7"E4]
物价变动会计(accounting for price changes) A2BRbwr>
无偿债能力(insolvency) yquAr$L!
完全合并(full consolidation) 0
u2Ny&6w
物价指数(price index) x_W3sS]ej
物价变动(price changes) \4QH/e
完全应计法(full accrual method) R;
'?;I
物价总指数(general price index) b5
S7{"<V
外汇期货交易(foreign exchange frtrues transaction) y!5:dvt
下推会计(push-down accounting)(美) x`L+7,&n
先折算后调整法(translation-remeasurement method) tR;{.
现行成本/稳值货币会计(current cost/general purchasing power accountin) bvp)r[8
h
现行成本(crurent cost) R"{l[9j4>
现行成本会计(current cost accounting) I^:F)a:
先调整后折算法(remeasurement-translation method) O8y9dX-2
销售代理处(sales agency) ;W6-i2?
相互持股(mutual holdings) /a
o<A\KR
相对账户调节(reconciliation of home office and branch accounts) t)'dF*L
新合伙人入伙(admission of a new parther) y]^#$dK(z
向上销售(upstream sale) u#3)p
衍生金融工具(derivative financial instru-ments) (!-;T
销售式融资租赁(sales-type financing lease) q)k{W>O
向下销售(downstream sale) rKT)!o'
消费税(consumer tax) 63C(Tp"
一笔交易观(one-transaction opinion) xEC2@J
业主权论(the proprietorship theory) 7H#2WFQ7
一般物价水准会计(general price level accounting) +4HlRGH
一般购买力单位(units of general purchasing power) 0ERsMnU'
招股说明书(prospectus) 3Y(9\}E@`
中间汇率(middle rate) 70=(.[^+
中期报告(interim reporting)