退休金给付义务(pension benefit obligations)(美) [KsVI.gn
外币(foreign currency) 4(p,@e31
外币业务(foreign currency transaction) 8zH/a
吸收合并(merger) o[>p
物价变动会计(accounting for price changes) D}K/5iU]a
无偿债能力(insolvency) UY&DXIP M
完全合并(full consolidation) 4.'KT;[_1/
物价指数(price index) )}SiM
{g
物价变动(price changes) vA#?\j2
完全应计法(full accrual method) DZ&AwF
物价总指数(general price index) 6N'HXL UlQ
外汇期货交易(foreign exchange frtrues transaction) LJBDB6
下推会计(push-down accounting)(美) G9jlpf5>
先折算后调整法(translation-remeasurement method) #mbl4a
现行成本/稳值货币会计(current cost/general purchasing power accountin) kA(q-Re$B*
现行成本(crurent cost) zNQ|G1o
现行成本会计(current cost accounting)
+( V+XT
先调整后折算法(remeasurement-translation method) ` L?9-)m<f
销售代理处(sales agency) .E0*lem'hE
相互持股(mutual holdings) Ujss?::`G
相对账户调节(reconciliation of home office and branch accounts) fa;GM7<
e)
新合伙人入伙(admission of a new parther) 2s8(r8 AI
向上销售(upstream sale) {bPcr hB
衍生金融工具(derivative financial instru-ments) -~imxPmZ
销售式融资租赁(sales-type financing lease) g bwg3$!9
向下销售(downstream sale) My\
消费税(consumer tax) P7p'j
一笔交易观(one-transaction opinion) Y$6W~j
业主权论(the proprietorship theory) vh6#Bc)i%w
一般物价水准会计(general price level accounting) ^p!bteA>
一般购买力单位(units of general purchasing power) ?u8vK<2h
招股说明书(prospectus) {>=#7e-]
中间汇率(middle rate) POvpaPAZ<
中期报告(interim reporting)