退休金给付义务(pension benefit obligations)(美) k2/t~|
5
外币(foreign currency) oq9gFJG(
外币业务(foreign currency transaction) &$yDnSt\
吸收合并(merger) :_[pZ;-@
物价变动会计(accounting for price changes) rEwd76?
无偿债能力(insolvency) \ 0/m$V.
完全合并(full consolidation) s1bb2R
物价指数(price index) :"'*1S*
物价变动(price changes) ${{[g16X
完全应计法(full accrual method) _0o65?F
物价总指数(general price index) ,wZq~;2
外汇期货交易(foreign exchange frtrues transaction) WDJ rN
下推会计(push-down accounting)(美) Yy0U2N[i
先折算后调整法(translation-remeasurement method) U;#G$
现行成本/稳值货币会计(current cost/general purchasing power accountin) !.{"Ttn;s
现行成本(crurent cost) zNM*xPgS
现行成本会计(current cost accounting) k>F>y|m
先调整后折算法(remeasurement-translation method) 6 apK
销售代理处(sales agency) &2r[4
相互持股(mutual holdings) D<'G\#n3I=
相对账户调节(reconciliation of home office and branch accounts) bFVY&
新合伙人入伙(admission of a new parther) vLpIVNA]]Y
向上销售(upstream sale) Q})&c.L
衍生金融工具(derivative financial instru-ments) ]JQ}9"p=5
销售式融资租赁(sales-type financing lease) =g |5VXW5
向下销售(downstream sale) {hoe^07XK
消费税(consumer tax) 5a|{ytP
一笔交易观(one-transaction opinion) umN4|X
业主权论(the proprietorship theory) ^t?vv;@}
一般物价水准会计(general price level accounting) {g 4`>^;
一般购买力单位(units of general purchasing power) pP%9MSCi
招股说明书(prospectus) ]F3fO5Z
中间汇率(middle rate) " ~q~)T1Z
中期报告(interim reporting)