退休金给付义务(pension benefit obligations)(美) E
8IWHh_
外币(foreign currency) {)F-US
外币业务(foreign currency transaction) {4:En;
吸收合并(merger) j*+r`CX
物价变动会计(accounting for price changes) ydlH6 >
无偿债能力(insolvency) z<@$$Z=0UF
完全合并(full consolidation) uw]e$,x?
物价指数(price index) u5idH),<
物价变动(price changes) R[#5E|` `9
完全应计法(full accrual method) ?g<*1N?:
物价总指数(general price index) L.|GC7$0
外汇期货交易(foreign exchange frtrues transaction) 2%WZ-l!i
下推会计(push-down accounting)(美) P.[>x
先折算后调整法(translation-remeasurement method) 2RM1-j
($
现行成本/稳值货币会计(current cost/general purchasing power accountin) Ro%S_!
现行成本(crurent cost) crvWAsm
现行成本会计(current cost accounting) s/
A]&!`
先调整后折算法(remeasurement-translation method) Fs&m'g
销售代理处(sales agency) JgK?j&!hs:
相互持股(mutual holdings) !!` zz
相对账户调节(reconciliation of home office and branch accounts) -"a]) -
j
新合伙人入伙(admission of a new parther) pX*mX]
向上销售(upstream sale) \HH|{
衍生金融工具(derivative financial instru-ments) {CGk5` g~
销售式融资租赁(sales-type financing lease) `SIJszqc
向下销售(downstream sale) blp )a
消费税(consumer tax) 6+LXoR'
一笔交易观(one-transaction opinion) kfmIhHlYQ
业主权论(the proprietorship theory) >EMCG.**
一般物价水准会计(general price level accounting) t?c*(?Xa
一般购买力单位(units of general purchasing power) I5 2wTl0
招股说明书(prospectus) 4NEk#n
中间汇率(middle rate) _$Fi]l!f
中期报告(interim reporting)