退休金给付义务(pension benefit obligations)(美) 5wx_ol}2
外币(foreign currency) '^m.vS!/
外币业务(foreign currency transaction) gu(:'5cX
吸收合并(merger)
/:4J
物价变动会计(accounting for price changes) ,=u;1
无偿债能力(insolvency) 4H-eFs%5
完全合并(full consolidation) @*YF!LdU{M
物价指数(price index) Ay?<~)H
物价变动(price changes) xSmG,}3mF
完全应计法(full accrual method) s|Mo
3_>
物价总指数(general price index) ?}cmES kX@
外汇期货交易(foreign exchange frtrues transaction) ?Ij(B}D
下推会计(push-down accounting)(美) f CU]
先折算后调整法(translation-remeasurement method) 1&=)Bxg4
现行成本/稳值货币会计(current cost/general purchasing power accountin) XjG S.&'I
现行成本(crurent cost) +#FqC/`l
现行成本会计(current cost accounting) 6dIPgie3w
先调整后折算法(remeasurement-translation method) _nMd
销售代理处(sales agency) 1!v{#w{u7
相互持股(mutual holdings) ka9@7IFM
相对账户调节(reconciliation of home office and branch accounts) vhfjZ
新合伙人入伙(admission of a new parther) =
j1Jl^[
向上销售(upstream sale) og}Ri!^
衍生金融工具(derivative financial instru-ments) M}\h?s
销售式融资租赁(sales-type financing lease) ~S8:xG+s
向下销售(downstream sale) |H?t+Dyn)q
消费税(consumer tax) J\@6YU[A
一笔交易观(one-transaction opinion) Ou_H&R
业主权论(the proprietorship theory) |UXSUP
@s
一般物价水准会计(general price level accounting) "JB4Uaa
一般购买力单位(units of general purchasing power) RpivO,
招股说明书(prospectus) BPO5=]W 7
中间汇率(middle rate) Tx;a2:6\[
中期报告(interim reporting)