退休金给付义务(pension benefit obligations)(美) 60aKT:KLC_
外币(foreign currency) Q),3&4pM
外币业务(foreign currency transaction) 2
^ ,H_PS
吸收合并(merger) Y(
$Ji12
物价变动会计(accounting for price changes) |j~EV~AJ
无偿债能力(insolvency) 0ve`
完全合并(full consolidation) !V]MLA`
物价指数(price index) Z]aK'
物价变动(price changes) S\3AW,c]w
完全应计法(full accrual method) ,bVS.A'o
物价总指数(general price index) q1TW?\pjb:
外汇期货交易(foreign exchange frtrues transaction) bQdSX8: !R
下推会计(push-down accounting)(美) ;N$ 0)2w
先折算后调整法(translation-remeasurement method) A`x
-L
现行成本/稳值货币会计(current cost/general purchasing power accountin) 5@UC c
现行成本(crurent cost) 5rfH;`
现行成本会计(current cost accounting) ne"?90~
先调整后折算法(remeasurement-translation method) M<Wn]}7!
销售代理处(sales agency) ovDJ{3L6O
相互持股(mutual holdings) 5i4V 5N>3
相对账户调节(reconciliation of home office and branch accounts) AvrL9D
新合伙人入伙(admission of a new parther) c:llOHA
向上销售(upstream sale) z#{0;t
衍生金融工具(derivative financial instru-ments) +dCDM1{_a
销售式融资租赁(sales-type financing lease) <g3du~
向下销售(downstream sale) -3G 4vRIo
消费税(consumer tax) H}sS4[z
一笔交易观(one-transaction opinion) 5oU`[&=Ob
业主权论(the proprietorship theory) ]{,Gf2v;;d
一般物价水准会计(general price level accounting) 3`fJzS% O
一般购买力单位(units of general purchasing power) <Qcex3
招股说明书(prospectus) zNV!@Yr
中间汇率(middle rate) hgweNRTh!
中期报告(interim reporting)