退休金给付义务(pension benefit obligations)(美) E;Akm':
外币(foreign currency) Sm@T/+uG:
外币业务(foreign currency transaction) +HGPn0As
吸收合并(merger) v1s.j2T
物价变动会计(accounting for price changes) @2>A\0U
无偿债能力(insolvency) jea{BhdUr
完全合并(full consolidation) gLyXe,Jp
物价指数(price index) bq mb|mD
物价变动(price changes) tVB9k
xtE
完全应计法(full accrual method) I{e[Y_
物价总指数(general price index) WInfn f+'
外汇期货交易(foreign exchange frtrues transaction) sop*?0
下推会计(push-down accounting)(美) c7~+ 5
先折算后调整法(translation-remeasurement method) >l<`)4*H
现行成本/稳值货币会计(current cost/general purchasing power accountin) ; L<D-=
现行成本(crurent cost) ~N<zv({lG
现行成本会计(current cost accounting) ,4O|{Iu#n
先调整后折算法(remeasurement-translation method) N:"S/G>r ;
销售代理处(sales agency) p$mx
相互持股(mutual holdings) L_TM]0D>7
相对账户调节(reconciliation of home office and branch accounts) !^~
^D<
新合伙人入伙(admission of a new parther) U3R;'80 f
向上销售(upstream sale) =;hz,+
衍生金融工具(derivative financial instru-ments) 4 f)B@A-
销售式融资租赁(sales-type financing lease) |ia#Elavo
向下销售(downstream sale) P2U^%_~
消费税(consumer tax) ~F gxhK2+
一笔交易观(one-transaction opinion) %\i
OX|F_
业主权论(the proprietorship theory) _,,w>q6K
一般物价水准会计(general price level accounting) 2P`Z>_
一般购买力单位(units of general purchasing power) 8dgi"/[3
招股说明书(prospectus) 0Nvk|uI
V[
中间汇率(middle rate) _#9F@SCA
中期报告(interim reporting)