退休金给付义务(pension benefit obligations)(美) {~w( pAx
外币(foreign currency) V'tR
\b
外币业务(foreign currency transaction) OQ4Pk/-'
吸收合并(merger) `
wZ
物价变动会计(accounting for price changes) %|ClYr
无偿债能力(insolvency) u}
)*6 l.
完全合并(full consolidation) ?PqkC&o[q
物价指数(price index) bRrSd:e
物价变动(price changes) Na@;F{
完全应计法(full accrual method) 5*+DN
U@
物价总指数(general price index) Vr Lp5?Bh
外汇期货交易(foreign exchange frtrues transaction) &-{%G=5~e%
下推会计(push-down accounting)(美) d3
i(UN]
先折算后调整法(translation-remeasurement method) v\CBw"
现行成本/稳值货币会计(current cost/general purchasing power accountin) I?E+
现行成本(crurent cost) ]uF7HX7F
现行成本会计(current cost accounting) }EYmz/nN
先调整后折算法(remeasurement-translation method) $${3I4
销售代理处(sales agency) wVFa51a)yy
相互持股(mutual holdings) V8nQ/9R;
相对账户调节(reconciliation of home office and branch accounts) v#d(Kj
新合伙人入伙(admission of a new parther)
~ @*q8lC
向上销售(upstream sale) i /I
衍生金融工具(derivative financial instru-ments) CM$&XJzva
销售式融资租赁(sales-type financing lease) pUS: HJk|
向下销售(downstream sale) jSM`bE+"
消费税(consumer tax) +H?g9v40
一笔交易观(one-transaction opinion) I'^XEl?
业主权论(the proprietorship theory) 4n@>gW
一般物价水准会计(general price level accounting) mtkZF{3Jx
一般购买力单位(units of general purchasing power) G[]%1
_QCO
招股说明书(prospectus) a'/C)fplL
中间汇率(middle rate) e$P^},0/
中期报告(interim reporting)