退休金给付义务(pension benefit obligations)(美) 6w@ Ii;
外币(foreign currency) pt}X>ph{
外币业务(foreign currency transaction) piZJJYv t
吸收合并(merger) J:\|Nc?
物价变动会计(accounting for price changes) Qg<(u?7N
无偿债能力(insolvency) 'Un" rts
完全合并(full consolidation) eET}r24
物价指数(price index) Ho
*AAg
物价变动(price changes) a 7,C>%I
完全应计法(full accrual method) <(-hx+^
物价总指数(general price index) )
d>!"JB-
外汇期货交易(foreign exchange frtrues transaction) c=`wg$2:5
下推会计(push-down accounting)(美) LoGVwRmoC
先折算后调整法(translation-remeasurement method) r#B+(X7LM
现行成本/稳值货币会计(current cost/general purchasing power accountin) 9\DQ>V TQ
现行成本(crurent cost) "l*`>5Nn9
现行成本会计(current cost accounting) P->y_4O
先调整后折算法(remeasurement-translation method) s]JF0584
销售代理处(sales agency) Jtk|w[4L
相互持股(mutual holdings) t0T"@t#c
相对账户调节(reconciliation of home office and branch accounts) 6efnxxY}sa
新合伙人入伙(admission of a new parther) 4%3Mb-#Y]
向上销售(upstream sale) VH1d$
衍生金融工具(derivative financial instru-ments) ;/rXQe1
销售式融资租赁(sales-type financing lease) EB8\_]6XJ
向下销售(downstream sale) I=NZokfS
消费税(consumer tax) BV[ 5}
一笔交易观(one-transaction opinion) JC3m.)/
业主权论(the proprietorship theory) `WH"%V:"Q
一般物价水准会计(general price level accounting) #"5 Dk#@
一般购买力单位(units of general purchasing power) {b
招股说明书(prospectus) 6 M*O{f
中间汇率(middle rate) ;IokThI
中期报告(interim reporting)