退休金给付义务(pension benefit obligations)(美) 0qNk.1pv
外币(foreign currency) a&JY x
外币业务(foreign currency transaction) 8gNTW7W/
吸收合并(merger) QP\:wi
物价变动会计(accounting for price changes) ~v(c9I)
无偿债能力(insolvency) 8lx}0U
完全合并(full consolidation) pv0|6X?J"
物价指数(price index) Ydr
h+
物价变动(price changes) {v'eP[
完全应计法(full accrual method) m^XO77"
物价总指数(general price index) ?n{m2.H
外汇期货交易(foreign exchange frtrues transaction) k-jFT3b$
下推会计(push-down accounting)(美) J\+fkN<.
先折算后调整法(translation-remeasurement method) qZ!kVrmg&
现行成本/稳值货币会计(current cost/general purchasing power accountin) ng+sK
现行成本(crurent cost) >8{w0hh;
现行成本会计(current cost accounting) H^kOwmSzh
先调整后折算法(remeasurement-translation method) VB90 5%
销售代理处(sales agency) *
;sz/.
相互持股(mutual holdings) =LLpJ+
相对账户调节(reconciliation of home office and branch accounts) SM)"vr_
新合伙人入伙(admission of a new parther) ZhCd**
向上销售(upstream sale) >[wxZ5))
衍生金融工具(derivative financial instru-ments) +)yoQRekX
销售式融资租赁(sales-type financing lease) EXeV@kg
向下销售(downstream sale) >dK0&+A
消费税(consumer tax) .BJoY
<P*
一笔交易观(one-transaction opinion)
yHE\Q
业主权论(the proprietorship theory) rNhS\1-
一般物价水准会计(general price level accounting) wg[
+NWJ
一般购买力单位(units of general purchasing power) `EgX#
招股说明书(prospectus) #m{(aa9;
中间汇率(middle rate) K?,?.!ev
中期报告(interim reporting)