退休金给付义务(pension benefit obligations)(美) wW7# M
外币(foreign currency) ko"xR%Q
外币业务(foreign currency transaction) &q +l5L"
吸收合并(merger) Z+ _xX
物价变动会计(accounting for price changes) 8x-(7[#e<g
无偿债能力(insolvency) v oO7W"
完全合并(full consolidation) N%9?8X[5
物价指数(price index) F{Oaxn
物价变动(price changes)
u7
完全应计法(full accrual method) a,h]DkD
物价总指数(general price index) 8?ip,
Q\
外汇期货交易(foreign exchange frtrues transaction) /4;Sxx-
下推会计(push-down accounting)(美) !Y 9V1oVf"
先折算后调整法(translation-remeasurement method) a7aj:.wi
现行成本/稳值货币会计(current cost/general purchasing power accountin) i,rX.K}X
现行成本(crurent cost) e.W <pI,
现行成本会计(current cost accounting) TLq^5,qG
先调整后折算法(remeasurement-translation method) H.[nr:
销售代理处(sales agency) +Jm[IN
相互持股(mutual holdings) )hC3'B/[Y
相对账户调节(reconciliation of home office and branch accounts) rDGrq9
新合伙人入伙(admission of a new parther) a%/D~5Z
向上销售(upstream sale) DGg1TUE
衍生金融工具(derivative financial instru-ments) LtPaTe
销售式融资租赁(sales-type financing lease) jp|*kBDq\
向下销售(downstream sale) ^fE8|/]nG9
消费税(consumer tax) @}pcj2K#
一笔交易观(one-transaction opinion) ;]k\F
业主权论(the proprietorship theory) $4Dr +Z
H
一般物价水准会计(general price level accounting) Jp=
)L
一般购买力单位(units of general purchasing power) Vi>P =i
招股说明书(prospectus) O;|jLf_If
中间汇率(middle rate) 53>(2 _/[r
中期报告(interim reporting)