退休金给付义务(pension benefit obligations)(美) 7TU xdI
外币(foreign currency) i) Q
d>(v
外币业务(foreign currency transaction) ~;YkR'q0_
吸收合并(merger) 9Zmq7a
E
物价变动会计(accounting for price changes) s,pg4nst56
无偿债能力(insolvency) !
qHB?]
完全合并(full consolidation) Ct zWdo.
物价指数(price index) (uy\~Zb
物价变动(price changes) f! )yE`4-
完全应计法(full accrual method) cct/mX2&~
物价总指数(general price index) kY6_n4
外汇期货交易(foreign exchange frtrues transaction) 8J- ?bo
下推会计(push-down accounting)(美) ]0SqLe
先折算后调整法(translation-remeasurement method) B2KBJ4rI[1
现行成本/稳值货币会计(current cost/general purchasing power accountin) s?&S<k-=fr
现行成本(crurent cost) P_H_\KsH*(
现行成本会计(current cost accounting)
QAMcI:5
先调整后折算法(remeasurement-translation method) \qlz<
销售代理处(sales agency) :7 JP(j2
相互持股(mutual holdings) (d*||"
相对账户调节(reconciliation of home office and branch accounts) Y^U^yh_!^
新合伙人入伙(admission of a new parther) ;Bw3@c
向上销售(upstream sale) }n#$p{e$i
衍生金融工具(derivative financial instru-ments) la4%Vqwgu
销售式融资租赁(sales-type financing lease) 2- (}=N
向下销售(downstream sale) QUfF>,[sv
消费税(consumer tax) hN\sC9a1
一笔交易观(one-transaction opinion) Twr,O;*u=
业主权论(the proprietorship theory) F1L[C4'
一般物价水准会计(general price level accounting) <b\8<mTr
一般购买力单位(units of general purchasing power) yu>;m.e_
招股说明书(prospectus) LyR<cd$W
中间汇率(middle rate) \:'6_K
中期报告(interim reporting)