退休金给付义务(pension benefit obligations)(美) }.D adV
外币(foreign currency) u
s8.nL/
外币业务(foreign currency transaction) u{cb[M
吸收合并(merger) 8~sC$sIlE
物价变动会计(accounting for price changes) 2^qJ'<2]M
无偿债能力(insolvency) E.,
完全合并(full consolidation) KMx
'(
物价指数(price index) \A6}=
物价变动(price changes) !p Q*m`Xo
完全应计法(full accrual method) a4mRu|x
物价总指数(general price index)
i (`Q{l
外汇期货交易(foreign exchange frtrues transaction) /!sGO:
下推会计(push-down accounting)(美) YIF|8b\
先折算后调整法(translation-remeasurement method) uR.`8s|
现行成本/稳值货币会计(current cost/general purchasing power accountin) '$[a-)4
现行成本(crurent cost) }
:S}jo7
现行成本会计(current cost accounting) t$b5,"G1
先调整后折算法(remeasurement-translation method) p)?6~\F:
销售代理处(sales agency) +R_s(2vz
相互持股(mutual holdings) 4KR$s Kq$q
相对账户调节(reconciliation of home office and branch accounts) Z&n#*rQ7[
新合伙人入伙(admission of a new parther) :o:Z
向上销售(upstream sale) J&bMox
衍生金融工具(derivative financial instru-ments) o(C;;C(*{
销售式融资租赁(sales-type financing lease) T%A"E,#
向下销售(downstream sale) K1w:JA6(
消费税(consumer tax) |d,bo/:
一笔交易观(one-transaction opinion) .LGA
0
业主权论(the proprietorship theory) `O!yt
一般物价水准会计(general price level accounting) _p?s[r*
一般购买力单位(units of general purchasing power) ]TN/n%\
招股说明书(prospectus) 7=s7dY
lu
中间汇率(middle rate) E)|Bl>
中期报告(interim reporting)