退休金给付义务(pension benefit obligations)(美) |`LH|6
/
外币(foreign currency) n~ *|JJ*`
外币业务(foreign currency transaction) NIs 7v
吸收合并(merger) "W7|Xp
物价变动会计(accounting for price changes) v)+g<!
无偿债能力(insolvency) 8gS7$ EH'
完全合并(full consolidation) Tvx1+0Z%z
物价指数(price index) )=5&Q
物价变动(price changes) '
S_i6K
完全应计法(full accrual method) Ixa0;nxj
物价总指数(general price index) ;QBS0x
\f@
外汇期货交易(foreign exchange frtrues transaction) :A
zT=^S
下推会计(push-down accounting)(美) Wlc&QOfF
先折算后调整法(translation-remeasurement method) /.SG? 5t4
现行成本/稳值货币会计(current cost/general purchasing power accountin) JIyS e:p3
现行成本(crurent cost) yqx5_}
现行成本会计(current cost accounting) +x2JC' -H
先调整后折算法(remeasurement-translation method) I){4
MoH.
销售代理处(sales agency) @"7S$@cO
相互持股(mutual holdings) bIU.C|h@
相对账户调节(reconciliation of home office and branch accounts) ?4b0\ -
新合伙人入伙(admission of a new parther) XO
<0;9|
向上销售(upstream sale) ~XOmxz0
衍生金融工具(derivative financial instru-ments) 9+@h2"|N4*
销售式融资租赁(sales-type financing lease) T-] {gc
向下销售(downstream sale) oqJYbim
消费税(consumer tax) }Fjbj5w0
一笔交易观(one-transaction opinion) %66="1z0@
业主权论(the proprietorship theory) [M\ an6h6O
一般物价水准会计(general price level accounting) \|,| )
一般购买力单位(units of general purchasing power) ;C@mT;hR
招股说明书(prospectus) U,#~9
中间汇率(middle rate) w/6X
9d
中期报告(interim reporting)