退休金给付义务(pension benefit obligations)(美) ,lYU#Hx*
外币(foreign currency) '=Y~Ir+
外币业务(foreign currency transaction) M
+q7h+HP
吸收合并(merger) / hdl
物价变动会计(accounting for price changes) !7*/lG
无偿债能力(insolvency) CPM6T$_qE
完全合并(full consolidation) <$6E r
物价指数(price index) G"sc;nT
物价变动(price changes) ]J]p:Y>NL
完全应计法(full accrual method) LB+=?Mz V
物价总指数(general price index) 1/J*ki+?
外汇期货交易(foreign exchange frtrues transaction) 6x8|v7cMH
下推会计(push-down accounting)(美) t^;Fq{>
先折算后调整法(translation-remeasurement method) v!C+
W$,T
现行成本/稳值货币会计(current cost/general purchasing power accountin) l Nt o9
现行成本(crurent cost) T5+b{qA
现行成本会计(current cost accounting) Z}S tA0F_
先调整后折算法(remeasurement-translation method) ?y@pRe$2
销售代理处(sales agency) ZWEzL$VWi
相互持股(mutual holdings) ,Gx=e!-N5
相对账户调节(reconciliation of home office and branch accounts) >G7U7R}R
新合伙人入伙(admission of a new parther) YWF<2l.
向上销售(upstream sale) bZfJG^3
衍生金融工具(derivative financial instru-ments) lB@K;E@r8
销售式融资租赁(sales-type financing lease) E zUjt)wF
向下销售(downstream sale) <9ph c
消费税(consumer tax) Rx2|VD
一笔交易观(one-transaction opinion) {Vu:yh\<
业主权论(the proprietorship theory) niBpbs
O
一般物价水准会计(general price level accounting) &>t1A5
一般购买力单位(units of general purchasing power) /omVMu
招股说明书(prospectus) AOUO',v
中间汇率(middle rate) P .( X]+
中期报告(interim reporting)