退休金给付义务(pension benefit obligations)(美) sriDta?Cz
外币(foreign currency) M ?AX:0
外币业务(foreign currency transaction) >,h{`
吸收合并(merger) ByO?qft>u
物价变动会计(accounting for price changes) d3S Me
无偿债能力(insolvency) >tx[UF@P@
完全合并(full consolidation) D.|r
[c
物价指数(price index) VJFFH\!`
物价变动(price changes) (DS
"*4
ty
完全应计法(full accrual method) *Ms
"{+C
物价总指数(general price index) xI~AZ:m
外汇期货交易(foreign exchange frtrues transaction) {K6Z.-.`
下推会计(push-down accounting)(美) <VutwtA
先折算后调整法(translation-remeasurement method) G--(Ef%v'
现行成本/稳值货币会计(current cost/general purchasing power accountin) &[_@f#
现行成本(crurent cost) c:&8B/
现行成本会计(current cost accounting) S' kgpF"bm
先调整后折算法(remeasurement-translation method) ]!@=2kG4
销售代理处(sales agency) NQX?&9L`r
相互持股(mutual holdings) h]+;"v6 /
相对账户调节(reconciliation of home office and branch accounts) pe2:~}WB
新合伙人入伙(admission of a new parther) vt^7:!r
向上销售(upstream sale) `]] <.>R
衍生金融工具(derivative financial instru-ments) EP>Lh7E9n
销售式融资租赁(sales-type financing lease) ,\c V,$
向下销售(downstream sale) ,+4T7 U R
消费税(consumer tax) :]]x^wony~
一笔交易观(one-transaction opinion) -!\%##r7~
业主权论(the proprietorship theory) @ =~k[o
一般物价水准会计(general price level accounting) wy#>Aq
一般购买力单位(units of general purchasing power) *Egg*2P;"Q
招股说明书(prospectus) Z]oGE@!
n"
中间汇率(middle rate) qto
zMa
中期报告(interim reporting)