退休金给付义务(pension benefit obligations)(美) Fok`-U
外币(foreign currency) ]tK<[8Y
外币业务(foreign currency transaction) G
@L`[Wu
吸收合并(merger) S^e e<%-
物价变动会计(accounting for price changes) bq5?fPBrq
无偿债能力(insolvency) @DR?^
q p
完全合并(full consolidation) 3XjY
物价指数(price index) |oOA;JC)(
物价变动(price changes) tN;~.\TKg
完全应计法(full accrual method) Z
+}#
Ic
物价总指数(general price index) x2]chN
外汇期货交易(foreign exchange frtrues transaction) ` NvJ
下推会计(push-down accounting)(美) ",E$}=
,Z
先折算后调整法(translation-remeasurement method)
3AuLRI
现行成本/稳值货币会计(current cost/general purchasing power accountin) L|2WTyMU
现行成本(crurent cost) 6O'B:5~[2
现行成本会计(current cost accounting) l(tMo7iPa
先调整后折算法(remeasurement-translation method) G`jJKiC
销售代理处(sales agency) +^aM(4K\
相互持股(mutual holdings) >RmL0d#B
相对账户调节(reconciliation of home office and branch accounts) R?,XSJ
新合伙人入伙(admission of a new parther) Wf$P+i*
向上销售(upstream sale) H]f8W]"c[
衍生金融工具(derivative financial instru-ments) _
vE[TFy
销售式融资租赁(sales-type financing lease) \" =@uqar2
向下销售(downstream sale) &