退休金给付义务(pension benefit obligations)(美) _H]^7`;
外币(foreign currency) H<Sf0>OA
外币业务(foreign currency transaction) L"&T3i
吸收合并(merger) gNEcE9y2
物价变动会计(accounting for price changes) MOD&3>NI
无偿债能力(insolvency) LH4A!a]
完全合并(full consolidation) n- 2X?<_Z
物价指数(price index) JjS+'A$A5
物价变动(price changes) mU-2s%X<.^
完全应计法(full accrual method) 1*8;)#%&
物价总指数(general price index) 4S
I~y;c)
外汇期货交易(foreign exchange frtrues transaction) ~W21%T+
下推会计(push-down accounting)(美) -US:a8`
先折算后调整法(translation-remeasurement method) ,m<YSMKX
现行成本/稳值货币会计(current cost/general purchasing power accountin) \!\:p/f
现行成本(crurent cost) _<c"/B
现行成本会计(current cost accounting) 1w=.vj<d8
先调整后折算法(remeasurement-translation method) vR\E;V
销售代理处(sales agency) =R=V
相互持股(mutual holdings) x/O;8^b
相对账户调节(reconciliation of home office and branch accounts) t.ulG
*
新合伙人入伙(admission of a new parther) !}!KT(%%
向上销售(upstream sale) 'oIE:#b
衍生金融工具(derivative financial instru-ments) DDr\Kv)k(
销售式融资租赁(sales-type financing lease) )5b
_>Uy
向下销售(downstream sale) X_2N9$},
消费税(consumer tax) f
v7VDo8vb
一笔交易观(one-transaction opinion) 4fKvB@O@.
业主权论(the proprietorship theory) 9}6_B|
一般物价水准会计(general price level accounting) NIQ}A-b
一般购买力单位(units of general purchasing power) w<H Xe
招股说明书(prospectus) P7-k!p"
中间汇率(middle rate) Ve(<s
中期报告(interim reporting)