退休金给付义务(pension benefit obligations)(美) ]oSx]R>{f
外币(foreign currency) 4C_1wk('
外币业务(foreign currency transaction) YB4
ZI
吸收合并(merger) P(7el
物价变动会计(accounting for price changes) |&WYu,QQ4
无偿债能力(insolvency) 2D"my]FnF
完全合并(full consolidation) urx?p^c
物价指数(price index) O*?^a7Z)4
物价变动(price changes) ?r
&~(<^z
完全应计法(full accrual method) ll$mRC
物价总指数(general price index) a1I-d=]
外汇期货交易(foreign exchange frtrues transaction) ?;P6#ByR
下推会计(push-down accounting)(美) ;ZI8vFb
先折算后调整法(translation-remeasurement method) leNX5 sX
现行成本/稳值货币会计(current cost/general purchasing power accountin) !\%JOf}
现行成本(crurent cost) G5t7KI
现行成本会计(current cost accounting) @aUNyyVP
先调整后折算法(remeasurement-translation method) &0Y
|pY
销售代理处(sales agency) 6-"tQ,AZ
相互持股(mutual holdings) .@nfqv7{
相对账户调节(reconciliation of home office and branch accounts) ,.*Df)+
新合伙人入伙(admission of a new parther) !]uB4
向上销售(upstream sale) 7lwI]/ZH*
衍生金融工具(derivative financial instru-ments) I$+=Fb'N0
销售式融资租赁(sales-type financing lease) )#\3c,<Y
向下销售(downstream sale) >E4,zs@7t
消费税(consumer tax) mM
Z{W+"[f
一笔交易观(one-transaction opinion) <
#M1I!R
业主权论(the proprietorship theory) fuA]
y4A
一般物价水准会计(general price level accounting) ATc!c +
一般购买力单位(units of general purchasing power) EmUn&p%hI
招股说明书(prospectus) &glh >9:G
中间汇率(middle rate) w]T_%mdk
中期报告(interim reporting)