退休金给付义务(pension benefit obligations)(美) j:# wt70
外币(foreign currency) ct+ ;W
外币业务(foreign currency transaction) DT`TA#O
吸收合并(merger) ,U+y)w]ar
物价变动会计(accounting for price changes) C?jk#T
无偿债能力(insolvency) ]zEa
tY
完全合并(full consolidation) 45` i
物价指数(price index) u}ULb F
物价变动(price changes) 9P;}P
!W
完全应计法(full accrual method) &~of]A
物价总指数(general price index) 8yEN
)RqI
外汇期货交易(foreign exchange frtrues transaction) h+)XLs
下推会计(push-down accounting)(美) R57>z`;
先折算后调整法(translation-remeasurement method) I8
;xuutc
现行成本/稳值货币会计(current cost/general purchasing power accountin) RKoM49W
现行成本(crurent cost) )[&'\SOO
现行成本会计(current cost accounting) e&WlJ
先调整后折算法(remeasurement-translation method) oc+TsVt
销售代理处(sales agency) U.]5UP:a
相互持股(mutual holdings) Y;$wD9W
相对账户调节(reconciliation of home office and branch accounts) ]hNio6CVm
新合伙人入伙(admission of a new parther) qdkhfm2(K
向上销售(upstream sale) HBHDu;u
衍生金融工具(derivative financial instru-ments) "mlVs/nsyG
销售式融资租赁(sales-type financing lease) &)[?D<
向下销售(downstream sale) ~d]X@(G&
消费税(consumer tax) #-5.G>8
一笔交易观(one-transaction opinion) a *?bnw?
业主权论(the proprietorship theory) q`1"]gy.
一般物价水准会计(general price level accounting) jdz]+Q`jq
一般购买力单位(units of general purchasing power)
q<.m@q
招股说明书(prospectus) T<:mG%Is
中间汇率(middle rate) Cngi5._Lb
中期报告(interim reporting)