退休金给付义务(pension benefit obligations)(美) =~;~hZj
外币(foreign currency) mUg :<.^
外币业务(foreign currency transaction) Dj\nsc@e3
吸收合并(merger) E{\CE1*
物价变动会计(accounting for price changes) @ VWED
无偿债能力(insolvency) c1Ks{%iA
完全合并(full consolidation) 7P<VtS
物价指数(price index) F vkyp
"W3
物价变动(price changes) b G:\*1T
完全应计法(full accrual method) 'zYS:W
物价总指数(general price index) Y9^l|,bm5
外汇期货交易(foreign exchange frtrues transaction) 99=~vNn
下推会计(push-down accounting)(美) 23?u_?+4i
先折算后调整法(translation-remeasurement method) +9Tc.3vQ
现行成本/稳值货币会计(current cost/general purchasing power accountin) 5 bI:xL}
现行成本(crurent cost) ve
d]X!
现行成本会计(current cost accounting) UePkSz9EU
先调整后折算法(remeasurement-translation method) 5Y *4a%"
销售代理处(sales agency) oP,*H6)i
相互持股(mutual holdings) R/~!km
相对账户调节(reconciliation of home office and branch accounts) ^2k
jO/
新合伙人入伙(admission of a new parther) ~[Tcl
向上销售(upstream sale) M/W"M9u
衍生金融工具(derivative financial instru-ments)
t;o\"H
销售式融资租赁(sales-type financing lease) j}u L
向下销售(downstream sale) lUu0AZQmG
消费税(consumer tax) y RxrfAdS
一笔交易观(one-transaction opinion) VEgtN}
业主权论(the proprietorship theory) H7+"BWc
一般物价水准会计(general price level accounting) j-K[]$
一般购买力单位(units of general purchasing power) R0Vt_7
招股说明书(prospectus) D>5)',D8xi
中间汇率(middle rate) 7fR5V
中期报告(interim reporting)