退休金给付义务(pension benefit obligations)(美) vGx?m@
外币(foreign currency) 8QkWgd7y
外币业务(foreign currency transaction) sN}s61
吸收合并(merger) tQNk=}VR7r
物价变动会计(accounting for price changes) Z7tU0
无偿债能力(insolvency) Q'n(^tbL
完全合并(full consolidation) [VY8?y
物价指数(price index) u=p ;A1oy
物价变动(price changes) @4 zi]
v
完全应计法(full accrual method) -X"5G
物价总指数(general price index)
:BewH?Ku
外汇期货交易(foreign exchange frtrues transaction) r1[E{Tpz
下推会计(push-down accounting)(美) ga4/,
先折算后调整法(translation-remeasurement method) *u|lmALs
现行成本/稳值货币会计(current cost/general purchasing power accountin) Cfv L)f
现行成本(crurent cost) !Iw{Y'
现行成本会计(current cost accounting) W0+gfg
先调整后折算法(remeasurement-translation method) 5~ _eN
销售代理处(sales agency) {:};(oz)f
相互持股(mutual holdings) ltCwns
相对账户调节(reconciliation of home office and branch accounts) Wrf^O2
新合伙人入伙(admission of a new parther) Tf&f`/
向上销售(upstream sale) 1g~Dm}m
衍生金融工具(derivative financial instru-ments) /0B07B
销售式融资租赁(sales-type financing lease) uE,i-g0$Id
向下销售(downstream sale) ^ l]]qdNr
消费税(consumer tax) c,v^A+sZu
一笔交易观(one-transaction opinion) A}>|tm7|
业主权论(the proprietorship theory) [
4?cM\_u@
一般物价水准会计(general price level accounting) KuIt[oM
一般购买力单位(units of general purchasing power) Zu2m%=J`
招股说明书(prospectus) fZka%[B
中间汇率(middle rate) KKeb ioW
中期报告(interim reporting)