退休金给付义务(pension benefit obligations)(美) 7)3cq}]O
外币(foreign currency) !]WC~#|{B
外币业务(foreign currency transaction) ^TY8,qDA
吸收合并(merger) QnDLSMx)
物价变动会计(accounting for price changes) <Xj
,>2m;
无偿债能力(insolvency) mc5$-}1V,
完全合并(full consolidation) X<$8'/p r
物价指数(price index) |a[ :L
物价变动(price changes) o)6
udRzBv
完全应计法(full accrual method) 04<T2)QgK
物价总指数(general price index) 1HNX6
外汇期货交易(foreign exchange frtrues transaction) vro5G')
下推会计(push-down accounting)(美) }\\6"90g*
先折算后调整法(translation-remeasurement method) 4?&CK
现行成本/稳值货币会计(current cost/general purchasing power accountin) o!t1EPJE*
现行成本(crurent cost) Hz<)a(r!J
现行成本会计(current cost accounting) nnO@$T
先调整后折算法(remeasurement-translation method) Y~bGgd]T
销售代理处(sales agency) &($Zs'X
相互持股(mutual holdings) ma4r/8Q
相对账户调节(reconciliation of home office and branch accounts) 5B=Wnau
新合伙人入伙(admission of a new parther) TMQu'<?V
向上销售(upstream sale) Aonq;} V e
衍生金融工具(derivative financial instru-ments) > 'KQL?!F
销售式融资租赁(sales-type financing lease) 5Bc)QKh`l|
向下销售(downstream sale) 6Bm2_B
消费税(consumer tax) OKq={l
一笔交易观(one-transaction opinion) 0=J69Yd
业主权论(the proprietorship theory) zoBjrAyD
一般物价水准会计(general price level accounting) C(*)7|
m
一般购买力单位(units of general purchasing power) IyA8+N
y
招股说明书(prospectus) 4)nQBF
X
中间汇率(middle rate) D+
**o
中期报告(interim reporting)