退休金给付义务(pension benefit obligations)(美) M_2[Wypw
外币(foreign currency) [z:bnS~yiD
外币业务(foreign currency transaction) Lw
]:/x
吸收合并(merger) QJ
ueU%|
物价变动会计(accounting for price changes) qG/a5i
无偿债能力(insolvency) %&yD^q_
完全合并(full consolidation) lq$1CI
物价指数(price index) 3d.JV'C'c
物价变动(price changes) Oifu ?f<r
完全应计法(full accrual method) 1a)NM#
物价总指数(general price index) 26E"Ui5q
外汇期货交易(foreign exchange frtrues transaction) Xz=MM0o
下推会计(push-down accounting)(美) ~7!J/LHg
先折算后调整法(translation-remeasurement method) +SmcZ^\OZ
现行成本/稳值货币会计(current cost/general purchasing power accountin) <)zh2UI
现行成本(crurent cost)
&DFe+y~PR
现行成本会计(current cost accounting) j}chU'if
先调整后折算法(remeasurement-translation method) 8Us5Oi
销售代理处(sales agency) N1KYV&'o
相互持股(mutual holdings) x, js}Mlw
相对账户调节(reconciliation of home office and branch accounts) 1WPDMLuN
新合伙人入伙(admission of a new parther) ?rQMOJR
向上销售(upstream sale) *_$%Tv.]
衍生金融工具(derivative financial instru-ments) !b*lL#s,Y
销售式融资租赁(sales-type financing lease)
j$#pG
向下销售(downstream sale) Ho?+?YJ#P
消费税(consumer tax) qoMYiF}/e
一笔交易观(one-transaction opinion) i_ 4FxC4
业主权论(the proprietorship theory) _VR Sdr5
一般物价水准会计(general price level accounting) ]do0{I%\eq
一般购买力单位(units of general purchasing power) ^6 +P&MxM
招股说明书(prospectus) jz|zq\Eek
中间汇率(middle rate) mj<(qZh
中期报告(interim reporting)