退休金给付义务(pension benefit obligations)(美) +jUgx;u,
外币(foreign currency) 69>/@<
外币业务(foreign currency transaction) IroPx#s:i
吸收合并(merger) RT,:hH
物价变动会计(accounting for price changes) sm0fAL
无偿债能力(insolvency) /hL\,x2
完全合并(full consolidation) D&/I1=\(
物价指数(price index) \wYc1M@7V
物价变动(price changes) O$^xkv5.
完全应计法(full accrual method) k@yh+ v
5
物价总指数(general price index) 5$kdgFq(
外汇期货交易(foreign exchange frtrues transaction) K*1.'9/
下推会计(push-down accounting)(美) [@/ /#}5v
先折算后调整法(translation-remeasurement method) gljo;f:
现行成本/稳值货币会计(current cost/general purchasing power accountin) 3f"C!l]Xu
现行成本(crurent cost) pe.Ml7o"
现行成本会计(current cost accounting) RND9D\7
先调整后折算法(remeasurement-translation method) S`0NPGn;@[
销售代理处(sales agency) YScvyh?E
相互持股(mutual holdings) nob0T5G
相对账户调节(reconciliation of home office and branch accounts) R::zuv
新合伙人入伙(admission of a new parther) kO1}?dWpa
向上销售(upstream sale) nq1
'F
衍生金融工具(derivative financial instru-ments) V7EQ4Om:It
销售式融资租赁(sales-type financing lease) Lkn4<'un
向下销售(downstream sale) Jd_;@(Eg=
消费税(consumer tax) /N6}*0Ru
一笔交易观(one-transaction opinion) QOH<]~3J
业主权论(the proprietorship theory) \9`#]#1bx5
一般物价水准会计(general price level accounting) c+g@Z
"es
一般购买力单位(units of general purchasing power) ##cnFQCB
招股说明书(prospectus) V^TbP.
中间汇率(middle rate) 2s\BY%XY
中期报告(interim reporting)